Judgment K. N. SINGH, J. ( 1 ) AFTER hearing learned counsel for the parties we are of the opinion that the High Court placed reliance on its earlier judgment in Srinivasa timber Depot v. Deputy Commercial Tax Officer [1969] 23 STC 158 (Mad.) in holding that the lot cooly charges are collected de hors the sale and such charges do not form part of the turnover. This view has held the field in the State of Tamil Nadu for the last 21 years, which is consistent with the provisions of the Tamil Nadu General Sales Tax Act, 1959. We find no good reason to take a different view. The appeal fails and is accordingly dismissed, but there will be no order as to costs.