PADMANABHAN, J.

These tax revision cases arise under the Central Sales Tax Act, 1956, hereinafter referred to as the C.S.T. Act, the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the T.N.G.S.T. Act, and the Tamil Nadu Additional Sales Tax Act, 1970, hereinafter referred to as the T.N.A.S.T. Act. The matter relates to cement, the sale price and distribution of which are subject to the Cement Control Order, 1967, and the regulations made thereunder. The questions that arise for determination can be briefly categorised as follows :

"(i) Whether the freight charges incurred by a dealer in the despatch of cement to the place of the customer could be deducted from the total turnover of the dealer under the C.S.T. Act, the T.N.G.S.T. Act and the T.N.A.S.T. Act ?

(ii) Whether the packing charges being the cost of the packing materials used by the dealer in packing cement for being delivered to his customers could be properly excluded from his total turnover for the assessment of sales tax ?

(iii) Whether the excise duty paid on packing materials used by a dealer for packing cement to be sold to his customers can be excluded in his total turnover ?" *

In T.C. No