2003 (5) TMI 504

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..... ese two revisions have been filed for the assessment years 1984-85 and 1985-86. 2.. The Trade Tax Tribunal, Agra, by a common order passed in Second Appeal No. 183 of 1991 (1984-85) and Second Appeal No. 81 of 1991 (1985-86) has held that the freight though charged separately, will form part of the turnover as the sale was for destination and as per conditions of the agreement. 3.. The applicant .....

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..... Sri Bharat Ji Agrawal, Senior Advocate, in support of the revision and the Standing Counsel. 6.. Reliance was placed upon [1989] 73 STC 317 (SC); 1988 UPTC 218 (Vinod Coal Syndicate v. Commissioner of Sales Tax). It was held therein that freight separately charged and paid by the principals and not by the dealer was not to be included in the taxable turnover of the dealer. Further reliance was pl .....

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..... the Tribunal holding that the freight which was separately charged is liable to be included in the taxable turnover of the assessee is erroneous. Reliance was placed upon Vinod Coal Syndicate [1989] 73 STC 317 (SC); 1988 UPTC 218. 7.. Following the aforesaid decisions, both the revisions are allowed. It is held that the freight cannot form part of the net turnover of the assessee-applicant. Pet .....

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