Boc India Limited vs Assistant Commissioner & Ors

The Supreme Court held that the cylinder holding charges are taxable under Section 3A of the Tamil Nadu General Sales Tax Act, 1959, affirming the decision of the Tamil Nadu Taxation Special Tribunal. The Court found that the issue was conclusively addressed in the case of State of Orissa & Another vs. Asiatic Gases Ltd. (2007) 5 SCC 766, and distinguished it from conflicting decisions cited by the appellant. The transferred cases were dismissed, with parties bearing their own costs.