2010 (5) TMI 905

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER The dispute relates to the assessment year 1999-2000 under the U.P. Trade Tax Act. The assessee-opposite party is dealing in sale and purchase of coal. He has admitted tax liability without including inward freight in its turnover. The assessing authority rejected the claim of the opposite party and imposed tax by including inward freight in its turnover which was affirmed by the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence or contract to prove it? (ii) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal is legally justified to hold that the inward freight is not part of the turnover, on the basis that it was separately charged in the bills, without verifying as to whether the dealer had paid freight in own account or not? The submission of Sri Bipin Pandey, learned Stand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta Kalyan Samiti, 2009 UPTC 572 this Court has accepted the assessee revisionist to be a commission agent and that he has only charged commission on the sale and purchase of the coal made through him to the brick-kiln owners. In view of the aforesaid decision which has become final, there is no occasion for me to make a different view in the matter. Accordingly, respectfully following the afore....