TMI Blog2022 (4) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration before the Tribunal also. No question of law arises as the matter is concluded by finding of fact - Revision dismissed. - Sales/Trade Tax Revision No. - 19 of 2017, 20 of 2017, 21 of 2017, 22 of 2017, 23 of 2017 - - - Dated:- 26-4-2022 - Hon'ble Piyush Agrawal, J. For the Revisionist : S.C. For the Opposite Party : Naveen Chandra Gupta ORDER HON'BLE PIYUSH AGRAWAL,J. 1. Heard Shri Rishi Kumar, learned Additional Chief Standing Counsel for the revisionist and Shri Naveen Chandra Gupta, learned counsel for the opposite party. 2. These revisions have been filed against the judgements orders dated 29.05.2015 passed by the Commercial Tax Tribunal (Bench-II), Noida in Second Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has perused the record. 6. This Court in Vikalp Construction Company (supra) has held as under:- He has also argued that in so far as the transportation charges are concerned, they form part B of the contract and rates which 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 are packed and any sums charged for anything done by the dealer in respect of the goods sold, at the time of or bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble Apex Court was with regard to Tamilnadu General Sales Tax Rules, 1959 and not of U.P. Trade Tax Act where there is clear and specific provision has been enacted/inserted in Explanation II (i) with regard to the word turnover . 7. Further, the Tribunal, while allowing the appeal of the revisionist, has relied upon the judgement rendered in the case of S/s India Meters Limited (supra), which is applicable to the State of Tamilnadu and not in the case of State of Uttar Pradesh. This court concerned in this matter with the provisions of U.P. Act, which shall fall for consideration before the Tribunal also. 8. In view of the aforesaid facts circumstances as well as the judgement rendered by this Court in Vikalp Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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