https://www.taxtmi.com/caselaws?id=164356 The High Court dismissed the revision against the Trade Tax Tribunal's decision to include inward freight in the turnover of coal for the assessment year 1995-96. The court held that the dealer, despite claiming to be a coal agent, was considered a principal based on previous judgments. As the dealer purchased coal and paid the freight, the inward freight was deemed part of the turnover. Citing relevant precedents, the court found no merit in the revision and ordered the applicant to pay costs of Rs. 2,000. en-us Mon, 18 Aug 2008 00:00:00 +0530 Thu, 31 Aug 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164356 The High Court dismissed the revision against the Trade Tax Tribunal's decision to include inward freight in the turnover of coal for the assessment year 1995-96. The court held that the dealer, despite claiming to be a coal agent, was considered a principal based on previous judgments. As the dealer purchased coal and paid the freight, the inward freight was deemed part of the turnover. Citing relevant precedents, the court found no merit in the revision and ordered the applicant to pay costs of Rs. 2,000. Case-Laws VAT and Sales Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164356