2015 (9) TMI 95

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....ondent. JUDGMENT The only question, pressed before this court is, whether freight of coal could have been included with the turnover of assessee-revisionist for the purpose of taxability ? 2.  The assessing authority found that coal was purchased by society and after transportation, it has been distributed amongst the members of society dividing the cost and freight equally on the ba....

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....luded in the turnover of assessee. 4.  In taking the above view, I am also supported by an earlier judgment of this court in Commissioner, Trade Tax, U. P., Lucknow v. Agrawal Mandi Janta Ent Nirmata Association, Baghpat [2008] 16 VST 527 (All); [2006] 31 NTT 163 wherein this court, referring to Ramapati Tewari Jainath Tewari [2005] UPTC 76 and Commissioner of Trade Tax, U. P., Lucknow v. ....

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....stantiate its claim that the freight was paid by the purchaser, but even assuming that it was paid by the customer since railway receipt was in the name of the dealer and liability to pay the freight was of the dealer, it is deemed to have been paid on behalf of the dealer by the purchaser. Freight incurred for transporting the goods from outside the State of U. P. to inside the State of U. P. was....