RAJASEKHARA MURTHY, J.

( 1 ) THIS revision arises out of the order of the Tribunal dated 22nd November, 1978, passed in s. T. A. No. 821 of 1976.

( 2 ) THE petitioner-company manufactures synthetic fibres. For the purpose of such manufacture, the company purchases firewood in large quantities from several suppliers in South Kanara district and elsewhere. The company has a purchase depot at Mangalore and other places. For the assessment year 1973-74, the petitioner claimed a deduction in a sum of Rs. 1,25,808. 08 from the total turnover, as transportation charges paid to the sellers of firewood. The Commercial Tax Officer, Mangalore, treated this item as part of the price of the firewood and included it in the taxable turnover. In the appeal preferred against the assessment, the Deputy Commissioner of Commercial Taxes (Appeals), Mangalore, upheld the assessment and dismissed the appeal. In further appeal before the Appellate Tribunal, the Tribunal deleted the turnover in dispute and directed the assessing officer to modify the assessment. Being aggrieved by the said order, the State has filed this revision petition.

( 3 ) THE assessee purchased firewood from the five suppliers an

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