( 1 ) THE present revision under Section 11 of U. P. Sales Tax Act (hereinafter referred to as Act) is directed against the order of Tribunal dated 12. 1. 1994 relating to the assessment years 1984-85. The following question has been raised: "whether on the facts and in the circumstances of the case the Tribunal was legally justified in including the distribution charges in the taxable turnover of the applicant?"

( 2 ) APPLICANT was engaged in the business of Vanaspati Ghee, Washing Soap etc. During the year under consideration, applicant had charged a sum of Rs. 1,45,69,532. 85 Paise towards the distribution charges in the bill on the sale of Vanaspati Ghee within the State of U. P. from the customers. Claim of the applicant was that the distribution charges were towards freight, insurance charges, forwarding, maintenance of Depot and sale promotion etc. and claimed that the amount being charged separately, it would not be part of the turnover. Assessing Authority had not accepted the plea of the applicant and treated distribution charges as a part of the turnover. First Appellate Authority confirmed the order of Assessing Authority and the Tribunal has rejected the