2003 (10) TMI 629

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....ted in bills not to be part of turnover despite the fact that it was charged in the bills and ownership of the goods was of the seller till the delivery taken by the purchaser of the destination?" 3.. In the revision relating to the assessment year 1987-88, apart from the above question, one more question has been raised-- "Whether on the facts and circumstances of the case learned Tribunal was justified to accept the books of account of the dealer for the assessment year 1987-88 despite the fact incriminating evidences detected by Sales Tax Officer 'M.S.' on June 26, 1987 reveal suppressed sales?" 4.. The dealer-opposite party was registered dealer under the U.P. Sales Tax Act, 1948 and engaged in the business o....

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....e dispatching the goods. Our responsibility ceases as soon as the goods are handed over to the carriers. Customers in their own interest should tally the weight stated on the R/R or T/R with the actual weight of the parcel and should check the number of packages and marks of the consignment before taking the delivery." Tribunal further observed as follows: "From the perusal of the conditions of the contract, it is manifest that there is nothing in the language of the contract that it was the responsibility of the seller to send the goods up to the destination and that freight was to be paid by the seller or by the purchaser on behalf of the seller. Under the terms of the contract, there was no obligation on the part of the asses....

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....ods are handed over to the carriers. This principle is squarely applicable in the instant case and the learned appellate authority has wrongly held that the site of the sale was destination station." 6.. Admittedly, the applicant has not received any amount towards the freight from the customers and, therefore, treating the amount deducted in bill from the catalogue amount price fixed F.O.R. destination cannot be treated as part of the turnover. It is not the case where the price F.O.R. destination was charged and the same was paid by the purchaser and in the account, the amount of bill and freight are separately shown. In the present case, the amount of freight has not at all been paid by the customers. Therefore, the question of its....