TMI Blog2012 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... - The present revision under section 58 of the U.P. Value Added Tax Act, 2007, has been preferred against the judgment and order dated June 26, 2012 passed by the Commercial Tax Tribunal, Lucknow, in Appeal No. 151 of 2009 for the assessment year 2003-04. The brief facts of the case are that the revisionist is an autonomous body of the U.P. Government who purchased the coal for sale it to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re paid by the revisionist. Hence, the freight charges cannot be formed a part of the total turnover. He also submits that the authorities below have acted with manifest illegality in passing the impugned order on the basis of the amended Act, 2007 while the matter of the revisionist relates to the assessment year 2003-04. He submits that regarding the applicability of the Uttar Pradesh Tax on Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike 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. In the instant case, freight charge is the essential part of the value of the goods and entry tax is applicable on the composite cost, i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same are to be included in the total turnover. Similar views were expressed in the case of State of Andhra Pradesh v. A.P. Paper Mills Ltd. [2005] 139 STC 434 (SC); [2005] 4 RC 155; [2005] 1 SCC 719, where the honourable court came to the conclusion that the transportation charges would inclusive in turnover . In view of the above, the order passed by the Tribunal appears reasonable. No inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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