2001 (5) TMI 957

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....ami, Advs. For Respondent (s) Mr. C.P. Pandey, Adv. M/s. R.C.Verma, K.Misra, V.Vishnoi & Ms.Kiran Kapoor, Advs. O R D E R On the application of learned counsel for the petitioner, the special leave petitions are dismissed as withdrawn. We have heard learned counsel and are of the view that the matter must stand remanded to the U.P.Trade Tax Tribunal to determine whether or not the asse....

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....ssion agent for the two years in question. The High Court, however, having analysed the facts, came to the conclusion that the assessee was not a commission agent in the real sense of the word for the purchase and sale of the coal for it was acting on its own account. It, therefore, held that the amount of freight in question was includible in the assessee's turnover. It is not for the High Co....