DR. A. S. ANAND, C.J.

The three points which were under the consideration of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai, were as follows :

"(i) Whether the turnover of Rs. 98, 16, 869 being the freight charges relating to the transport of levy cement sales are part of sale price liable to be taxed under the Central Sales Tax Act, 1956 ?

(ii) Whether the turnover of Rs. 1, 17, 31, 397 being the packing charges in respect of levy cement sales also form part of sale price under the Central Sales Tax Act ?

(iii) Whether the turnover of Rs. 41, 36, 232 being the packing charges in respect of non-levy cement sales also form part of sale price liable to be taxed under the Central Sales Tax Act ?" *

2. Learned counsel for the petitioner fairly conceded that so far as points 1 and 2 are concerned, they stand concluded against the assessee by the judgment of this Court reported in Ramco Cement Distribution Co. (P).) Ltd. v. State of Tamil Nadu 1982 (51) STC 171

and, therefore, he would not assail the findings of the Tribunal which had followed the law laid down in the Ramco Cement Distribution Co. Ltd. case 1982 (51) STC 171 (Mad.) referred supra in respect