https://www.taxtmi.com/caselaws?id=187721 The High Court held that the opposite party failed to prove their status as a commission agent, and freight charges were deemed part of their turnover. The Tribunal's decision was overturned as legally unsustainable due to lack of evidence supporting the agency relationship. The Court found the opposite party's transactions were sales on their own account, not as an agent for brick-kiln owners. Consequently, the Tribunal's orders were set aside, and the First Appellate Authority's orders were restored. en-us Fri, 09 May 2003 00:00:00 +0530 Thu, 03 Nov 2016 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187721 The High Court held that the opposite party failed to prove their status as a commission agent, and freight charges were deemed part of their turnover. The Tribunal's decision was overturned as legally unsustainable due to lack of evidence supporting the agency relationship. The Court found the opposite party's transactions were sales on their own account, not as an agent for brick-kiln owners. Consequently, the Tribunal's orders were set aside, and the First Appellate Authority's orders were restored. Case-Laws VAT and Sales Tax Fri, 09 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187721