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2015 (9) TMI 95 - HC - VAT and Sales TaxValuation - inclusion of freight into Sale price – Assessing authority found that coal was purchased by society and after transportation, it has been distributed amongst members of society dividing cost and freight equally on basis of “no profit-no loss” but sale price would include freight – Tribunal upheld finding of assessing authority – Held that:- present case in case of Commissioner, Trade Tax, U. P., Lucknow v. Agrawal Mandi Janta Ent Nirmata Association [2006 (8) TMI 560 - ALLAHABAD HIGH COURT] observed, assuming that freight was paid by customer since railway receipt was in name of dealer and liability to pay freight was of dealer, it is deemed to have been paid on behalf of dealer by purchaser – Freight incurred for transporting goods from outside to inside of State was inward freight made prior to sale and, thus, it would be part of turnover – In view of above, question answered against assesse – Revision dismissed.
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