2007 (1) TMI 529

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..... is directed against the order of the Tribunal dated January 7, 2000 relating to the assessment year 1989-1990 under the U.P. Trade Tax Act, 1948. Dealer/opposite party (hereinafter referred to as, "the dealer") was carrying on the business of coal. Coal was imported through truck as well as railway. During the course of assessment proceedings, dealer claimed that the freight was paid d .....

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..... rt of the turnover. Subsequently, the assessing authority initiated a proceeding under section 21 of the Act on the ground that the freight would be part of the turnover and vide order dated September 15, 1994, levied the tax on the amount of freight. First appeal filed by the dealer was allowed in part. Dealer filed second appeal before the Tribunal. The Tribunal by the impugned order, allowed th .....

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..... art of the turnover, inasmuch as, dealer had only received commission from the purchasers. Whether the view of the assessing authority in original assessment order was correct or incorrect, is the different issue. The question is that once in the original assessment, a issue relating to freight had been adjudicated, whether on the basis of same material, a different view can be taken in the proce .....

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