BABOO LAL GOYAL Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) Raising a short controversy as to whether freight though charged separately, will form part of turnover or not, these two revisions have been filed for the assessment years 1984-85 and 1985-86.

(2.) The Trade Tax Tribunal, Agra, by a common order passed in Second Appeal No. 183 of 1991 (1984-85) and Second Appeal No. 81 of 1991 (1985-86) has held that the freight though charged separately, will form part of the turnover as the sale was for destination and as per conditions of the agreement.

(3.) The applicant, in response to a press note issued by Ramganga Command Area Development entered into an agreement for supply of stones at Aligharh, Hathras, Khair, Atrauli and Sikandrarao. The agreement was entered into between the assessee and Chairman of Ramganga Command Area Development Authority. In the tender notice under condition No. 11 it was mentioned that the cost of stones and transportation charges should be indicated separately.