2008 INSC 0542
                                    SUPREME COURT OF INDIA

                                             Boc India Limited

                                                      Vs.

                                     Assistant Commissioner & Ors.

                                       T.P.(Civil.)No.23-26 of 2003

                                (Ashok Bhan and Dalveer Bhandari,JJ.)

                                                 21.02.2008

                                                   ORDER

1. These cases were transferred to this Court by an order dated March 13, 2003 passed in
Transfer Petitions Nos.704-707 of 2002 and directed to be heard along with Civil Appeal No.
2468 of 2002 titled Indian Oxygen Ltd. vs. State of Tamil Nadu. These cases arise from a
common order dated 20th August, 1999 passed by the Tamil Nadu Taxation Special
Tribunal, Chennai (for short 'the Tribunal') in which the Tribunal held that the cylinder
holding charges are taxable under Section 3A of the Tamil Nadu General Sales Tax Act,
1959 (for short 'the Act'). Civil Appeal No. 2468 of 2002 with which these cases were
ordered to be heard relates to the provisions of the Central Sales Tax Act, 1956 which are
materially different than the provisions of the Tamil Nadu General Sales Tax Act with which
we are concerned in these cases. Accordingly, these cases are segregated from Civil Appeal
No. 2468 of 2002 and are being disposed of by this order.T.C.Nos.23-26/03 2 ­

2. Heard learned counsel for the parties.

        "Counsel appearing for the respondent has brought to our notice that the point
        involved in these cases is concluded by a judgment of this Court in the case of
        Aggarwal Bros. vs. State of Haryana reported in1 the ratio of which was applied in a
        recent decision in the case of State of Orissa & Another vs. Asiatic Gases Ltd.
        reported in2 According to the counsel for the appellant, the decisions in the cases
        of State of A.P.& Anr. vs. Rashtriya Ispat Nigam Ltd. reported in3 and Bharat
        Sanchar Nigam Ltd.vs. UOI & Ors. reported in4 are in conflict with the aforesaid two
        decisions of Aggarwal Bros and Asiatic Gases Ltd.(supra) and has urged before us to
        refer the matter to a larger Bench."

3. We do not find any conflict in the two sets of cases. The point in issue is squarely covered
by the decision of this Court in case of Asiatic Gases Ltd. (supra). The facts are similar. The
provisions of Orissa Sales Tax Act are pari materia with the provisions of Tamil Nadu
General Sales Tax Act.

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Following the decision of this Court in the case of State of Orissa & Another vs. Asiatic
Gases Ltd. reported in5, we dismiss these transferred cases leaving the parties to bear their
own costs. Consequently, the writ petitions which have been transferred to this Court stand
disposed of in these terms.

Judgment Referred.

1(1999) 9 SCC 0182
2(2007) 5 SCC 0766
3(2002) 3 SCC 0314
4(2006) 3 SCC 0001
5(2007) 5 SCC 0766

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