9911796707
TMI Blog2004 (10) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the business of Vanaspati Ghee, Washing Soap etc. During the year under consideration, applicant had charged a sum of ₹ 1,45,69,532.85 Paise towards the distribution charges in the bill on the sale of Vanaspati Ghee within the State of U.P. from the customers. Claim of the applicant was that the distribution charges were towards freight, insurance charges, forwarding, maintenance of Depot and sale promotion etc. and claimed that the amount being charged separately, it would not be part of the turnover. Assessing Authority had not accepted the plea of the applicant and treated distribution charges as a part of the turnover. First Appellate Authority confirmed the order of Assessing Authority and the Tribunal has rejected the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the distribution charge was not relating to the freight. In any view of the matter, it is not disputed that under the Vanaspati Price Control Order sale price fixed was FOR destination and therefore, distribution charges were part of the turnover and therefore, for this year, there is no need to remand back the matter to the Tribunal. 6. I have perused the order of Tribunal and the authorities below. First Appellate Authority and the Tribunal both found that the distribution charges were charged under the Vanaspati Price Control Order and under the Vanaspati Price Control Order price Fixed was FOR destination. In the revision petition, it has not been disputed that the price of Vanaspati was fixed under the Vanaspati Price Control Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D MAY KI GAYEE RUPYA. 1,40,69,532.85 DIKHAI GAYEE HAI. BILO SAY SPASHT YEH BHARHAY KI DHANRASHI NAHI HA1 BULKI DELIVERY KAY POORVA KI DHANRASHI BILL MAY CHARGE KI BHARHA BILL MAY ALAG SAY CHARGE KIYAGAYA HAI. BIKR1KAR KL DHARA 2(1) KAY AMUSAR KEWAL BHARHA VA BIKRI KAR KO VIKRAY DHAM MEY SAY QHATAYA JA SAKTA HAL BASHARTEY KI ALAG SAY CHARGE KIYA GAYA HO YADI YEH DHAMRASHI AISEE HAI JO DELIVERY SEY POORVA VASOOI KI GAYEE HAI AUR YEY VIKRAY DHAM KA HI BHAG HAL" 7. In the Assessment Year 1982 - 83, this Court without going into the fact whether the price was controlled under the Vanaspati Price Control Order and the price was FOR destination held that freight charges would not be a part of the turnover charged separately and further held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision shall not have any bearing on the decision of the present case. 8. In my opinion, present revision has no force for the following reasons: it is not disputed that the price of Vanasati was fixed under the Vanaspati Price Control Order was FOR destination. Amount towards distribution charges were charged as per the instructions in the Vanaspati Price Control Order. ₹ 4 was charged towards distribution charges on the Tin of 16.5 Kg. Rs .2 on the Tin of 4 Kg. and Re. 1 on the 2 Kg. Tin. Mo evidence has been placed to show that such amount included freight charges and even if included, it cannot be said to have been separately charged. 9. As per the dealer own case, it relates to the expenses towards maintenance of Depot, sale p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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