D.K.Sen, J. - (1.) This reference arises out of the assessment of Karara Chand Thapar & Bros. (Coal Sales) Ltd., the assessee, in the assessment years 1969-70 and 1970-71, the corresponding accounting periods being the years ending on June 30, 1968, and June 30, 1969.
(2.) In the relevant assessment years, the assessee arranged sales of coal by different collieries to the purchasers who were also the consumers. The deliveries were made from the collieries to the consumers by rail, the freight charged to be paid by the purchasers.
(3.) It is found as a fact that the purchasers who were the consignees were often charged extra freight where the quantity of coal received by them was less than that on which the freight was charged and paid.;