2010 (5) TMI 905 - HC - VAT and Sales Tax

Summary

Issues involved: Dispute regarding assessment year 1999-2000 under the U.P. Trade Tax Act.

Commission Agent Status: The Tribunal held that the assessee opposite party is a commission agent as he realized freight separately, not liable to include freight in turnover without evidence or contract to prove it. Revenue challenged the Tribunal's decision.

Inward Freight Inclusion: Tribunal excluded inward freight from turnover as it was separately charged in bills, without verifying if the dealer paid freight. Revenue contended that if the assessee is not a commission agent, inward freight should be added to turnover.

Judgment: The High Court upheld the Tribunal's decision, citing a previous case where the assessee was accepted as a commission agent. The Court found no error in treating the assessee as a commission agent and excluding inward freight from taxable turnover. The revision was dismissed for lacking merit.