- (1.) BHARATI Sapru, J. Heard learned Standing Counsel for the revisionist State and Sri Krishna Agrawal for the assessee.
(2.) SINCE the controversy involved in these revisions are identical, the same are being decided by a common judgment and order treating Trade Tax Revision No. 1418 of 2000 as leading case. The questions of law referred to in revision No. 1418 of 2000 is as under: " (i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that the amount of freight would not form part of the turnover? (ii) Whether on the facts and In the circumstances of the case, the Trade Tax Tribunal was legally justified to reduce the selling rate of coal from Rs. 1700 to Rs. 720/- per ton of coal for the impugned year? (iii) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to direct the refund of security which had been demanded towards penalty for imported goods in contravention of provisions of Sections 28-A?" By the impugned order dated 29. 5. 2000, the Tribunal has recorded a finding of fact that the assessee was a commission agent and from the entire papers of the transactions relating to the same, which were produced before the department, it was abundantly clear that the assessee had only charged price for commission and no other charge was made by him and therefore, the freight would not form part of the turnover of the assessee.
(3.) THE facts of the case are that the opposite party dealer carried on the business of the purchase and sale of the coal. In the assessment order, there were two points of the dispute - firstly that the assessee had not included cost of freight in his taxable turnover and secondly the assessee had disclosed the selling rate of the coal at Rs. 6. 20 per metric ton whereas the assessing authority had determined the sale of coal at Rs. 22. 95 per metric ton and in view of the direction of the Commissioner of Trade Tax, the selling rate of the coal had been determined at Rs. 17 per metric ton.;