Cases referred : State of A.P. v. M/s A.P. Paper Mills Ltd., 2005 (1) SCALE 75 JUDGMENT : Ruma Pal, J. The question involved in this appeal is whether the agent's commission and transportation charges paid to the agent who purchases timber on behalf of the respondent-assessee form part of the respondent's turnover. Both counsel fairly concede that the issue has been concluded against the assessee by the decision of this Court in State of A.P. v. M/s A.P. Paper Mills Ltd. reported in 2005 (1) SCALE 75 . 2. In view of this decision, the appeal is allowed and the decision of the Tribunal is set aside. 3. There will be no order as to costs.