https://www.taxtmi.com/caselaws?id=165057 A dealer claiming commission-agent status to exclude coal purchases and inward freight from turnover must produce positive evidence of agency, such as purchase orders, bilti, accounts, or comparable material. Mere absence of direct proof that freight was paid on behalf of principals, or separate invoicing of freight, does not remove it from trading turnover where the assessee imported and sold coal on its own behalf. On the record, the agency claim failed and the freight exclusion was held unsustainable, so the assessment was restored and the Tribunal's contrary view was set aside. en-us Mon, 17 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165057 A dealer claiming commission-agent status to exclude coal purchases and inward freight from turnover must produce positive evidence of agency, such as purchase orders, bilti, accounts, or comparable material. Mere absence of direct proof that freight was paid on behalf of principals, or separate invoicing of freight, does not remove it from trading turnover where the assessee imported and sold coal on its own behalf. On the record, the agency claim failed and the freight exclusion was held unsustainable, so the assessment was restored and the Tribunal's contrary view was set aside. Case-Laws VAT and Sales Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165057