CHITRA VENKATARAMAN, J.

1. Following is the substantial question of law raised in these Tax Case Revisions filed at the instance of the Revenue relating to the assessment years 1988 -89 to 1991-92:

"Whether on the facts and in the circumstances of the case, the finding of the Tribunal that the transaction in question is not indivisible works contract executed in Tamil Nadu,is correct and as a corollary, deletion of levy of penalty under Section 3-B of the Tamil Nadu General Sales Tax Act, is correct?"

2. The assessment for the assessment years 1988-89, 1989-90 and 1990-91 are revision of assessment and the assessment for the assessment year 1991-92 is the original assessment. It is seen from the facts stated herein that the assessee had a contract with Neyveli Lignite Corporation for design, manufacture, assembly inspection, shop testing, providing comprehensive insurance, loading at work, supply, delivery at site, unloading at site, receipt, storage, handling and preservation at site, erection including complete civil works, commissioning and performance testing at site of the complete Hydroslucing Ash handling system with all accessories, instruments and controls for