TMI Blog2015 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... price would include freight – Tribunal upheld finding of assessing authority – Held that:- present case in case of Commissioner, Trade Tax, U. P., Lucknow v. Agrawal Mandi Janta Ent Nirmata Association [2006 (8) TMI 560 - ALLAHABAD HIGH COURT] observed, assuming that freight was paid by customer since railway receipt was in name of dealer and liability to pay freight was of dealer, it is deemed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost and freight equally on the basis of no profit-no loss but the sale price would include the freight. This part of finding that sale price would include freight was reversed by first appellate authority vide its judgment dated October 19, 1996, which has been reversed by the Tribunal vide judgment dated February 20, 2001. 3. Sri Ashok Kumar, learned counsel for revisionist, could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Tax, U. P., Lucknow v. Sharma Coal Co., Azamgarh [2008] 16 VST 517 (All) [App]; [2005] UPTC 1165, in para 7 of the judgment said as under (page 529 in 16 VST): In the present case, dealer was registered under the U. P. Trade Tax Act and Central Sales Tax Act. Coal was imported against form XXXI from outside the State of U. P. and form C were also issued to the selling party. Goods were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inside the State of U. P. was inward freight made prior to the sale and, thus, it would be a part of the turnover. Reliance is placed on the decisions of this court in the case of Commissioner of Trade Tax v. Ramapati Tewari Jainath Tewari [2005] UPTC 76 and Commissioner of Trade Tax v. Sharma Coal Co., Azamgarh [2008] 16 VST 517 (All) [App]; [2005] UPTC 1165. 5. In view of the above, the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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