TMI Blog1998 (11) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Tribunal, Ghaziabad on the dealer s Second Appeal Nos. 356 and 357 of 1989 for the assessment years 1984-85 and 1985-86. 2.. I have heard Sri Rajesh Kumar, learned counsel for the revisionist, and Sri B.K. Pandey, learned Standing Counsel. 3.. The controversy raised in these two revision petitions is whether the insurance charges for the transport of goods to the destination of the buyer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and forms part of the turnover as defined in the U.P. Sales Tax Act. The turnover has been defined in section 2(i) of the U.P. Sales Tax Act, 1948. The relevant portion is as under: (i) turnover means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the turnover. Another learned honourable Judge of this Court in the case of Eicher Goodearth Ltd. v. Commissioner, Sales Tax, U.P. [1995] 99 STC 130; 1996 UPTC 17 has also taken a similar view. The learned Standing Counsel, however, placed reliance on the assessee s own case Hyderabad Asbestos Cement Products Ltd. v. State of Andhra Pradesh [1987] 65 STC 172 (SC); [1987] 2 All Tax J 693; 1987 U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bill which shows that after arriving at the total dues in respect of the price of the goods and the sales tax payable thereon, the insurance charges have been separately added. Therefore, in terms of the two judgments referred to above, the insurance charges will not form part of the turnover. Sub-clause (1) of Explanation II excluded from the turnover the cost of freight or delivery. The insu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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