ORDER Huluvadi G. Ramesh :- In these petitions, the petitioner is praying for quashing annexure P reassessment order dated October 8, 2010 for the period November, 2005 to June 2010 and to issue a mandamus declaring the levy of VAT by the first respondent on the gross amount received towards supply, handling, high lifting, transportation and loading are taxable under section 65(105)(zzt) of the Finance Act, 1994, as ultra vires. The petitioner is a caterer/supplier of food items and has undertaken to supply food through M/s. Taj Sats Air Catering Ltd., within the Bangalore International Airport area. By the reassessment order, the respondent - authority has imposed tax on transportation also for the supply of ready-made food stating that it also forms part of VAT. Being aggrieved by the said order of re-assessment, the petitioner has directly approached this court on the ground that the reassessing authority ought to have split the issue with respect to the manufacture of food and sale as sales and, transfer of goods from the point of manufacturing till the end point, i.e., airport as service and exempt the imposing of sales tax. Accordingly, these writ petitions are filed. The learned counsel has relied upon several decisions in support of his argument and also argued accordingly. The Government Pleader relying on the Division Bench of this court in S.T.A. No. 84 of 2009 decided on July 8, 2010 (Apco Concrete Block and Allied Products v. Deputy Commissioner of Commercial Taxes, Audit 1, Bangalore [2011] 44 VST 312 (Karn)) submitted, as per the definition under sections 2(34) to 2(36) and also section 2(29) of the VAT Act and also the clarification therein that is issued by the Government, i.e., if the freight/transportation charges are paid by the seller prior to the delivery of goods and ownership and risk remains with the seller, then such transportation charges are part of the sale consideration and liable to tax. If the freight/transportation charges collected are post-sale expenditure, then such charges do not form part of the sale consideration and not liable to tax. Accordingly, he contended, this transportation is only incidental to the sale of goods to deliver the goods to a particular destination as such, it will come within the purview of VAT Act. If the freight/transportation charges collected are post-sale expenditure, then such charges do not form part of the sale consideration and not liable to tax. Accordingly, he contended, this transportation is only incidental to the sale of goods to deliver the goods to a particular destination as such, it will come within the purview of VAT Act. However, counsel representing the fourth respondent - Commissioner of Service Tax, relying upon the decision of the apex court in the case of Tamil Nadu Kalyana Mandapam Assn. v. Union of India [2005] 1 VST 180 (SC); [2004] 135 STC 480 (SC); [2006] 3 STR 260, tried to contend that the delivery of article from the manufacturing point to the destination is in the form of outdoor service and it is liable to be covered under the service tax and not under the VAT Act. The Government Pleader also, in the context, relied upon the apex court decision in Gujarat Ambuja Cement Ltd. v. Union of India [2005] 1 VST 1 (SC); [2005] 4 SCC 214 particularly para 23 regarding levy of service tax on carriage of goods by transport operators. However, to counter this, the petitioner's counsel submitted that this aspect has already been explained by a larger Bench of the apex court in the case of Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC) and, transportation has to be treated as independent manufacture and sale of goods as such, service tax cannot be imposed on it. In the case on hand, although in view of the circular issued by the Department which is referred to in the judgment of the Division Bench noted supra and the clarification issued therein, the appellate authority may not be in a position to take a different view in the matter to distinguish and interpret the same. In the circumstances, it is advisable for the petitioner to approach the Karnataka Appellate Tribunal in the matter as it involved disputed question of fact and law and whether it falls within the purview of Service Tax Act or VAT Act. In the circumstances, it is advisable for the petitioner to approach the Karnataka Appellate Tribunal in the matter as it involved disputed question of fact and law and whether it falls within the purview of Service Tax Act or VAT Act. While keeping open all the contentions urged, it is for the petitioner to approach the appellate authority but, having regard to the complicated question of law involved and since the Joint Commissioner is the person who represents the Department, he may not be in a position to take a different view. To overcome the inordinate delay in arriving at a decision and also to enable the matter to be expedited, these petitions are disposed of with a direction to the petitioner to approach the Karnataka Appellate Tribunal so that the matter could be disposed of expeditiously. All contentions are left open to be urged.