2008 (8) TMI 858

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....rade Tax Tribunal, Gorakhpur in Second Appeal No. 1169 of 1999 relating to the assessment year 1995-96. The applicant deals in coal and claims itself as coal agent for the assessment year 1995-96. The dispute in the present revision is confined with regard to the inclusion of inward freight in the turnover of coal. the contention of the dealer-applicant was that in view of the Explanation to se....

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.... perused the record. Before the assessing authority, the applicant has disclosed the purchase of coal in his own account worth Rs. 10,99,480.56 and sale of Rs. 20,54,978.16. It was found by the assessing officer that the purchases of coal were made by the dealer in his own account and the freight was borne out by him towards transportation of coal from colliery to the depot and as such, the sam....