MAHESH COAL TRADERS Vs. COMMISSIONER COMMERCIAL TAX

JUDGEMENT

(1.) Heard Mr. Rakesh Ranjan, Senior Advocate assisted by Sri. Ankur Agarwal, learned counsel for the revisionist as well as Mr. B.K. Pandey, learned counsel for the State.

(2.) By means of this revision the order of the Commercial Tax Tribunal dated 23.11.2013 has been assailed, whereby the appeal preferred by the revenue was rejected and the appeal preferred by the assessee was substantially allowed.

(3.) The counsel for the revisionist has submitted that the revisionist carries on business in Coal and is registered under section 17 of the U.P. Value Added Tax Act. He had purchased Coal from outside Uttar Pradesh only against Form 38 which was transported to the assessee's place of business on a railway racks. The freight amount was paid by the assessee to the Railways by means of bank draft, and after taking delivery of the Coal at the railway site, it was mostly sold to the brick kiln owners who carted away coal from the railway site itself on trucks wholly arranged by them. It was only in the rare case that unsold stock was transferred from the railway site to the applicant's own godown.