- (1.) Heard Sri Bipin Pandey, learned counsel for the revisionist and Sri Shree Krishna Agrawal, learned counsel for the assessee.
(2.) The Revenue has filed all the above three revisions against identical orders of the Tribunal holding that the inward freight is not part of the turnover as the assessee is not a commission agent. The revisions pertain to the assessment years 1997-98, 1998-99 and 1999-2000 in relation to the same assessee. In all the revisions identical questions of law have been raised which are as under : (i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the opposite party-dealer is a commission agent despite the dealer has failed to submit any evidence or contract to prove it ? (ii) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the inward freight is not part of the turnover, on the basis that it was separately charged in the bills, without verifying as to whether the dealer had paid freight in own account or not ?
(3.) There is no dispute to the fact that the assessee is carrying on business of coal and is registered under the U.P. Trade Tax Act. According to him he is acting as a commission agent and is importing coal in U. P. on behalf of brick-kiln owners from collieries situate outside U. P. The assessee is importing coal against form XXXI and is paying freight charges for the transport of the goods separately as per the bills and is said to be realizing the same from the brick-kiln owners.;