2012 (10) TMI 955

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....espondents : The Chief Standing Counsel. DR. SATISH CHANDRA J.-The present revision under section 58 of the U.P. Value Added Tax Act, 2007, has been preferred against the judgment and order dated June 26, 2012 passed by the Commercial Tax Tribunal, Lucknow, in Appeal No. 151 of 2009 for the assessment year 2003-04. The brief facts of the case are that the revisionist is an autonomous body of th....

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.... paid to the transporter by the consumer. So, no charges were paid by the revisionist. Hence, the freight charges cannot be formed a part of the total turnover. He also submits that the authorities below have acted with manifest illegality in passing the impugned order on the basis of the amended Act, 2007 while the matter of the revisionist relates to the assessment year 2003-04. He submits that ....

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....cise duty, countervailing duty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges relating to purchase and transportation of such goods into the local area in which goods are being brought or received for consumption, use or sale therein. In the instant case, freight charge is the essential part of the value of the goods ....