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TMI Blog2012 (8) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ng counsel. This is a revision filed by the assessee for the assessment year 2009-10 against the order of the tribunal dated 23.5.2011 wherein the tribunal has taken a view that an outward freight shall form part of the assessee's turnover. The case of the revisionist is that the revisionist entered into two contracts with the railways - part A of the contract was with respect to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are fixed for transportation cannot be included or become part of the sale price of the goods. Learned counsel for the assessee has relied on the definition of word turnover as defined in U.P.Trade Tax Act and has relied on Explanation II (i) which reads as under: (i) The amount for which goods are sold or purchased shall include the price of the packing material in which they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material to the railways along with a contract for supply also. The case relied on is M/s. Aruna Trading Company versus C.S.T. reported in 1983 UPTC 82 wherein this Court came to the conclusion that since the price of goods ballast and cost of other charges had been separately agreed to between the parties then the cost of transportation could not have been made part of the turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn clear finding as to whether the prices which were separately mentioned in the contract A and B were actually paid by the railways. While hearing the matter on remand, the tribunal will allow the revisionist an opportunity of hearing and will also permit him to lead such evidence that are already there on record. The matter will be decided by the tribunal within three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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