ORDER

Dr. S. Muralidhar, CJ. - In the present revision petition which arises out of an order dated 18th September 2006 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in SA Nos.2054-2055 of 1992-93 (State of Orissa v. M/s. S. Chander) and S.A. Nos.625-626 of 1992-93 (M/s.S. Chander v. State of Orissa) for the assessment year 1987-88, the following questions of law were framed for consideration by this Court by its order dated 4th December, 2006:

(i) Whether in the facts and circumstances of the case, the Tribunal is justified to direct addition of transportation charges to the sale price of the goods under the provisions of Orissa Sales Tax Act?

(ii) Whether in the facts and circumstances of the case, there is nexus to sustain enhancement of turnover made by the Tribunal?

2. At the outset, Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner states that the Petitioner is not pressing Question No.(ii) and is only pressing Question No.(i).

3. Relevant to Question (i), the Sales Tax Officer (STO), Sambalpur in the assessment order dated 31st January 1990 for the aforementioned year noted the submissions of the Petitioner (dealer) that the goods were deli