D D MOTORS Vs. COMMISSIONER, COMMERCIAL TAX

JUDGEMENT

(1.) Revisionist call in question the order passed by the Commercial Tax Tribunal. By the impugned order, the Tribunal has affirmed the order passed by the First Appellate Authority, by which the latter Authority had imposed condition of deposit of 50% of the tax and granted stay regarding the rest 50%.

(2.) We heard Mr. S.K. Posti, learned counsel appearing for the revisionist and Mr. Hari Mohan Bhatia, learned Brief Holder appearing for the State.

(3.) The essential dispute, which is involved of course in the Appeal arising from the assessment order, is as to whether the amounts, which are allegedly shown separately in the invoice as transaction charges, are to be included in the turnover or not. Mr. S.K. Posti, learned counsel for the revisionist, would in fact take us through the provision of the VAT Act, which defines the word "turnover", and contends that since the transaction charges are essentially freight charges incurred by the assessee in view of the geographical conditions obtaining in Dehradun, they are to be excluded from turnover and no tax can be levied.