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    <title>2008 (8) TMI 856 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the assessing officer, holding that inward freight should be included in the taxable turnover of a coal trader selling within the State of U.P. The court relied on precedents such as Vinod Coal Syndicate and distinguished cases where dealers acted as principals versus agents. The court also overturned the Tribunal&#039;s decision to reduce the selling rate of coal without sufficient justification, reinstating the first appellate authority&#039;s decision.</description>
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      <description>The High Court ruled in favor of the assessing officer, holding that inward freight should be included in the taxable turnover of a coal trader selling within the State of U.P. The court relied on precedents such as Vinod Coal Syndicate and distinguished cases where dealers acted as principals versus agents. The court also overturned the Tribunal&#039;s decision to reduce the selling rate of coal without sufficient justification, reinstating the first appellate authority&#039;s decision.</description>
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