- (1.) All the three revisions have been filed under Section 11 of the U.P. Trade Tax Act, 1948, against a common order dated 27.04.2012 passed by the Trade Tax Tribunal, Gorakhpur, in Second Appeal Nos. 215, 216 and 217 of 2011 for the assessment years mentioned above.
(2.) In all the three revisions, the facts and circumstances are identical except the dates and amounts. For this purpose, the assessment year 1999-2000 has been taken as an illustrative year in this order.
(3.) The brief facts of the case are that the assessee is a Society who imports the coal from outside the State and supplies the same to its Members, who are the brick-kiln owners. During the assessment years under consideration, the assessee has imported the coal and supplied to its Members. It is alleged that the Members have collected the coal directly from the Railway yard. Thus, the freight charges were not included in the total turnover and the same were shown separately by the assessee.;