( 1 ) THE points at issue in these revision petitions are:

"whether the Karnataka Appellate Tribunal was justified in holding that the element of entry tax separately collected and billed by the assessee could not form the sale price of the goods for the reason of same having been collected under a separate statute?"

Alternatively,

"whether the amount of entry tax collected on entry of goods into the local area before its sale to the ultimate consumer can be treated as the presale value of the goods, when the assessee has passed on the same to the ultimate purchaser adding it to the sale price of the goods. ?"

( 2 ) TO answer the questions of law raised for consideration and decision of this Court, the facts in strp No. 102/1999 are noticed.

( 3 ) THE assessee is a Public Limited Company, a Government of Karnataka undertaking and is registered under the provisions of Karnataka Sales Tax Act, 1957 ('kst Act' for short) and central Sales Tax Act, 1956 ('cst Act' for short), dealing in copper, copper sulphate, etc. For the assessment year 1993-1994, the assessee had filed its annual returns, declaring its total turnover and taxable turnover and also had claimed certain