2010 (5) TMI 905

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..... the assessment year 1999-2000 under the U.P. Trade Tax Act. 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 ap .....

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..... n the facts and in the circumstances of the case the Trade 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 e .....

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..... assessee revisionist to be a commission agent and 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 .....

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