Dr. Satish Chandra, J. - (1.) THE present revision under section 58 of the U.P. Value Added Tax Act, 2007, has been preferred against the judgment and order dated June 26, 2012 passed by the Commercial Tax Tribunal, Lucknow, in Appeal No. 151 of 2009 for the assessment year 2003 -04. The brief facts of the case are that the revisionist is an autonomous body of the U.P. Government who purchased the coal for sale it to the consumers. The revisionist claimed that freight charges were paid separately. So, it is not a part of the cost. The plea of the assessee is that the entry tax may be levied only on the cost of coal without including the freight charges, but the assessing officer has taken the value of the coal plus freight charges and levied the entry tax. The same was upheld not only by the first appellate authority but also by the Tribunal. Being aggrieved, the assessee has filed the present revision.
(2.) WITH this background, Sri Shyama Charan Dixit, learned counsel for the revisionist, submits that the assessee is an autonomous body of the U.P. Government. So, no private interest is involved. He also submits that the freight charges were directly paid to the transporter by the consumer. So, no charges were paid by the revisionist. Hence, the freight charges cannot be formed a part of the total turnover. He also submits that the authorities below have acted with manifest illegality in passing the impugned order on the basis of the amended Act, 2007 while the matter of the revisionist relates to the assessment year 2003 -04. He submits that regarding the applicability of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, retrospectively, the matter is pending before the honourable Supreme Court in Civil Appeal No. 848 of 2012. Finally, he submits that the authorities have exercising the jurisdiction in a manner, which amounts to overstepping the limit of the jurisdiction. Lastly, he made a request that the impugned order may kindly be set aside. On the other hand, learned standing counsel has justified the impugned order passed by the Tribunal.
(3.) AFTER hearing both the parties, it appears that the value of the goods means the value of any goods as ascertained from original purchase invoice or bill and includes value of packing material, packing and forwarding charges, insurance charges amounts representing excise duty, countervailing duty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges relating to purchase and transportation of such goods into the local area in which goods are being brought or received for consumption, use or sale therein.;