TMI Blog2019 (7) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... sh its existence. In any case, since the pleas were allowed to be taken by this Court, at present what survives for consideration is whether the findings recorded by the Tribunal suffer from any error of law - both findings recorded by the Tribunal are based on appraisal of evidence and material on record. The assessee could not establish either that it had performed the sale in transit by endorsement or that it had acted as a commission agent. revision dismissed. - Sales/Trade Tax Revision No. - 1114 of 2008 - - - Dated:- 26-7-2019 - Saumitra Dayal Singh,J. For the Revisionist : Nishant Mishra ORDER SAUMITRA DAYAL SINGH,J. 1. Heard Shri Nishant Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim was disbelieved by the assessing officer, who included the entire freight charges in the turnover of the assessee. The assessment order was confirmed in first appeal vide order dated 09.09.1994. That order became subject matter of challenge in Second Appeal No.440 of 1994, which also came to be allowed by the Tribunal vide order dated 18.02.1997. According to the Tribunal, since the freight charges had not been paid to the assessee, but by the coal depot holders, the same could not be included in the turnover of the assessee. That order of the Tribunal dated 18.02.1997 became subject matter of challenge at the instance of the revenue in T.T.R. No.748 of 1997. It came to be allowed with the following observation:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a commission agent of the coal depot holder. 6. Perusal of the order of the Tribunal reveals that the claim of the sale by endorsement could not be established by the assessee by any documentary evidence. The documentation relied upon by the assessee was only to the effect of intimation made by the assessee to the railway authorities of the manner in which the coal supplied had been dealt with. As to the claim of commission agency, also no evidence could be led to establish its existence. 7. Here, it may be noted, it was a very strange on the part of the assessee to have set-up such plea, inasmuch as, sale in transit by endorsement and sale by mode and method of commission agency were mutually exclusive con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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