TaxTMI 
TaxTMI 
2019 (7) TMI 1400
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....ssee. 3. Twenty nine years have passed, since the close of the assessment year, however, the issue whether the freight charges paid by the assessee to bring the goods to his place of business, is to be included in his turnover, has been kept alive. 4. During the assessment year in question, the assessee had engaged in the trading in coal. He was a licensed coal agent to whom different quantities of coal were allotted to be supplied to the coal depot holders, as per the directions of the District Magistrate, Meerut. Thus, upon allotment made, various railway rake of coal were dispatched from the collieries to Meerut. The assessee claimed that the freight charges were paid to the railways by the coal depot holders and not the assessee and, ....
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....se freight would not be part of turn over. No such finding has been recorded by the Tribunal. Therefore, matter requires consideration by the Tribunal. It is further stated that the Tribunal should also consider whether the dealer acted as an agent of brick kiln owners in making the purchases and what is evidence in this regard. This aspect of the matter requires reconsideration in the light of the decision of this Court in the case of CST Vs. Ramapati Tewari (supra), and CST Vs. Sharma Coal Depot (supra). In the result, revision is allowed. Order of the Tribunal is set aside and the matter is remitted back to the Tribunal to decide the appeal afresh in the light of the observation made above." 5. Thus, this Court remanded the matter to ....