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2008 (8) TMI 828 - ALLAHABAD HIGH COURTWhether the Trade Tax Tribunal was legally justified to hold that the inward freight paid for the purchase of coal is not part of the turnover? Whether the Trade Tax Tribunal was legally justified to allow the adjustment and refund of amount deposited at check-post for composition of offence on contravention of the provisions of section 28A of the U.P. Trade Tax Act, 1948 as compounding amount? Whether the Trade Tax Tribunal was legally justified to determine the selling rate of coal lower than the declared rate by the dealer? Held that:- The Tribunal was not right in holding that freight will not form part of turnover, as it is case of sale by principal to principal. So far as question Nos. 1 and 3 are concerned, the order of the Tribunal is indefensible and the same is hereby set aside. The inward freight, on the facts of the present case, shall form part of the turnover. The matter is remanded back to the Tribunal to consider the nature of deposit made by the dealer at the check-post while importing coal in the State of U.P. in the light of the observations made above in connection with question No. 2 only.
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