TMI Blog2008 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... PRAKASH KRISHNA J. The present revision is directed against the order dated April 7, 2000 passed by the Trade Tax Tribunal, Gorakhpur in Second Appeal No. 1169 of 1999 relating to the assessment year 1995-96. The applicant deals in coal and claims itself as coal agent for the assessment year 1995-96. The dispute in the present revision is confined with regard to the inclusion of inward f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account while freight has been separately charged in the bill? Heard the learned counsel for the parties and perused the record. Before the assessing authority, the applicant has disclosed the purchase of coal in his own account worth Rs. 10,99,480.56 and sale of Rs. 20,54,978.16. It was found by the assessing officer that the purchases of coal were made by the dealer in his own account and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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