2012 (8) TMI 1205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER Heard Sri S.D. Singh learned counsel for the revisionist and the learned standing counsel. This is a revision filed by the assessee for the assessment year 2009-10 against the order of the tribunal dated 23.5.2011 wherein the tribunal has taken a view that an outward freight shall form part of the assessee's turnover. The case of the revisionist is that the revisionist entered i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion charges are concerned, they form part B of the contract and rates which are fixed for transportation cannot be included or become part of the sale price of the goods. Learned counsel for the assessee has relied on the definition of word "turnover"as defined in U.P.Trade Tax Act and has relied on Explanation II (i) which reads as under: "(i) The amount for which goods are sold or p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al circumstances wherein the dealer was also engaged in the supply of the material to the railways along with a contract for supply also. The case relied on is M/s. Aruna Trading Company versus C.S.T. reported in 1983 UPTC 82 wherein this Court came to the conclusion that since the price of goods ballast and cost of other charges had been separately agreed to between the parties then the cost of t....