2006 (8) TMI 577

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....he Act") is directed against the order of the Tribunal dated November 6, 1999 relating to the assessment year 1993-94. The assessing authority had received the information that the applicant had supplied stone ballast to the Railway Department and received the payment of Rs. 8,45,429.45. During the course of assessment proceedings, the applicant had accepted the receipt of the payment but submi....

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....es. First appellate authority has allowed the appeal in part and has accepted the claim of the applicant so far as the freight is concerned and levied the tax only on the turnover of the value of stone ballast for Rs. 2,57,337.82. The Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal in part. The Tribunal confirmed the levy of tax on ....

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....uced to show that the freight was separately stipulated and had been separately charged in the bills from the customers. Section 2(i) of the Act defines the "turnover" as follows: "'Turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold by a dealer, either directly or through another, on his account or on account of others, whether....