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TMI Blog2019 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 for A.Y. 2004-05 (U.P.). By that order, the Tribunal has allowed the appeal filed by the assessee and remitted the matter to the assessing authority to redetermine the value of goods, namely coal under the explanation to Section 2(h) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as the Act). 3. In the present revision, the following question of law has been pressed:- "Whether in absence of any payment being made by the assessee to any person for transportation of coal, there could arise any rejection of the value of goods disclosed by the assessee or of addition on that account?" 4. Undisputedly, during the assessment year in question, the assessee had run a thermal power plant. To run the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges relating to purchase and transportation of such goods into the local area in which goods are being brought or received for consumption, use or sale therein; PROVIDED that where any goods have been- (i) purchased and the value thereof is not ascertainable on account of non availability or non production of any document; or (ii) purchased and the value declared by the dealer or the person incharge is not verifiable on account of non availability or non production of any document; or (iii) purchased and a document produced in support of purchase price or transport charges and other charges, is not worthy of cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, its ordinary dictionary meaning. It means any amount which may be demanded as a price for the rendering of some service or as price of some goods. 8. Undisputedly, the sale of coal was completed at the collieries. Also, it is undisputed that the assessee transported the entire quantities of coal purchased by it from the collieries to its power plant through its railway line using railway wagons and rail engine owned by it. Therefore, there would never arise any charge for transportation paid by the assessee. What the assessee incurred was expense on own account. It could never be treated as a charge for transportation. 9. Then, in absence of any legal fiction created by the Act to put a simple expenditure incurred on own account on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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