JUDGMENT PRAKASH KRISHNA, J. - The present revision is directed against the order dated April 7, 2000 passed by the Trade Tax Tribunal, Gorakhpur in Second Appeal No. 1169 of 1999 relating to the assessment year 1995-96. The applicant deals in coal and claims itself as coal agent for the assessment year 1995-96. The dispute in the present revision is confined with regard to the inclusion of inward freight in the turnover of coal the contention of the dealer - applicant was that in view of the Explanation to section 2(i) of the Act, the "inward freight" shall not form part of the turnover as the same has been charged separately by it in the bills. The said plea has not been found favour by any of the authorities below including the Tribunal. In the memo of revision although two questions have been raised, but Sri Krishna Agrawal, advocate, learned counsel for the applicant during the course of the arguments submits that he is pressing the revision only with regard to question No. 1 which is reproduced below : "(1) Whether, on the facts and in the circumstances of the case, Tribunal is legally justified in upholding the inclusion of freight on the value in case of sale of coal of own account while freight has been separately charged in the bill ?" Heard the learned counsel for the parries and perused the record. Before the assessing authority, the applicant has disclosed the purchase of coal in his own account worth Rs. 10,99,480.56 and sale of Rs. 20,54,978.16. It was found by the assessing officer that the purchases of coal were made by the dealer in his own account and the freight was borne out by him towards transportation of coal from colliery to the depot and as such, the same shall from part of the turnover. The Tribunal has found that from the record of the case it is established that the dealer has made the purchases in his own account and sold the coal by charging the commission. It is the dealer who imported the coal from outside the State of U.P. and paid the freight. The inward freight shall form part of the turnover. The Tribunal has found that from the record of the case it is established that the dealer has made the purchases in his own account and sold the coal by charging the commission. It is the dealer who imported the coal from outside the State of U.P. and paid the freight. The inward freight shall form part of the turnover. The controversy involved in the present case stands concluded by the judgment of this court in Commissioner of Trade Tax v. Sunil Kumar Coal Agent, Gorakhpur [2003] UPTC 1036, Commissioner of Trade Tax v. Ramapati Tewari Jainath Tewari [2005] UPTC 76 and Commissioner of Trade Tax v. Sharma Coal Co., Azamgarh [2008] 16 VST 517 (All) (App); [2005] UPTC 1165 wherein it has been held that the dealer like the present applicant is not a coal agent but is principal and as such, the inward freight shall form part of the turnover. In view of the above, there is no merit in the revision. The revision is dismissed with costs of Rs. 2,000.