2010 (5) TMI 905

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..... The assessee-opposite party is dealing in sale and purchase of coal. He has admitted tax liability without including inward freight in its turnover. The assessing authority rejected the claim of the opposite party and imposed tax by including inward freight in its turnover which was affirmed by the appellate authority. However, second appeal filed before the tribunal has been allowed vide oder da .....

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..... de Tax Tribunal is legally justified to hold that the inward freight is not part of the turnover, on the basis that it was separately charged in the bills, without verifying as to whether the dealer had paid freight in own account or not? The submission of Sri Bipin Pandey, learned Standing counsel is that in the absence of any material to establish that the assessee opposite party is dealing i .....

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..... that he has only charged commission on the sale and purchase of the coal made through him to the brick-kiln owners. In view of the aforesaid decision which has become final, there is no occasion for me to make a different view in the matter. Accordingly, respectfully following the aforesaid decision it is held that the tribunal has not committed any error in treating the assessee revisionist a .....

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