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2019 (7) TMI 1400 - HC - VAT and Sales TaxValuation - inclusion of freight charges in assessable value - whether the freight charges paid by the assessee to bring the goods to his place of business, is to be included in his turnover? - HELD THAT:- Perusal of the order of the Tribunal reveals that the claim of the sale by endorsement could not be established by the assessee by any documentary evidence. The documentation relied upon by the assessee was only to the effect of intimation made by the assessee to the railway authorities of the manner in which the coal supplied had been dealt with. As to the claim of commission agency, also no evidence could be led to establish its existence. In any case, since the pleas were allowed to be taken by this Court, at present what survives for consideration is whether the findings recorded by the Tribunal suffer from any error of law - both findings recorded by the Tribunal are based on appraisal of evidence and material on record. The assessee could not establish either that it had performed the sale in transit by endorsement or that it had acted as a commission agent. revision dismissed.
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