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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 ..... accept that a person had charge himself for transportation done by him, of his own goods. 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. Then, in absence of any legal fiction created by the Act to put a simple expenditure incurred on own account on the footing of a charge paid to another, that expense cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 plant it needed large quantities of coal. It imported the entire quantities of coal through a rail line set up on land owned by it. Further, the railway line, railway engine and rakes were owned by the applicant itself. Thus, entire quantities of coal were purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 credence; or (iv) acquired or obtained otherwise than by way of purchase. the 'value of goods' shall mean the value or the price at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the footing of a charge paid to another, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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