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TMI Blog2017 (1) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... site at Billi, as such the amount of freight incurred, was clearly included in the turnover of the assessee - order set aside - matter remanded back - decided in favor of revenue. - Sales/Trade Tax Revision Defective No. 434 of 2011 - - - Dated:- 18-1-2017 - Hon'ble Ashwani Kumar Mishra, J. For the Applicant : S.C. ORDER This revision by the Revenue, questions the opinion exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent assessee, on the other hand, has relied upon the decision of this Court M/s Arun Trading Company, Etawah Vs. Commissioner of Sales Tax, U.P. Lucknow, 1983 U.P.T.C.-80 in order to contend that the amount of freight charged separately in the invoice, could not be included in the turnover. Shri Bipin Kumar Pandey, learned Standing Counsel for the State has placed reliance upon the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han by way of a mortgage, hypothecation, charge or pledge) by one person to another in the course of business for cash, deferred payment or other valuable consideration . The definition goes on to include a number of other transactions also within that definition of sale . The turnover of an assessee/dealer would include the aggregate amount for which goods are bought or sold. It is, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s loading, unloading, freight charges, etc. have been separately shown. The assessee has admitted the liability of tax on the value of gitti but has not admitted the liability of tax on loading, unloading, freight charges, etc. on the ground that they have been separately stipulated in the work order. The claim of the applicant has not been accepted and the tax has been levied on the freight charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, has held that it was FOR transaction and that ownership of goods remained with the supplier till it got delivered at the destination station. The amount of freight, therefore, was to form part of the turnover. In view of the aforesaid discussions, the order of the tribunal dated 13.01.2011, cannot be sustained, and is set aside. The tribunal shall decide the appeal, afresh, in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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