1996 (2) TMI 420

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..... that the facts in the present case relating to the same assessee are in any manner different from those on which its earlier decision had been rendered. However, the High Court placed reliance on certain decisions of that court and a decision of this Court. The facts on which those decisions were rendered are different. This aspect was apparently over- looked by the High Court. The Tribunal was ri .....

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..... epartmental authorities were not correct in disallowing the delivery charges and transportation charges while computing the total and taxable turnover of the appellants. The Tribunal held that the tax levied on the amount of delivery charges or transportation charges is not correct and that the delivery charges or transportation charges will not become part of the price of the goods. Accordingly, .....

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..... assessments in respect of the same assessee on which facts the High Court had already delivered a judgment, which was relied on by the Tribunal, there was no occasion for the High Court to take a different view. The Tribunal was right in saying that the departmental authorities were bound by the earlier decision of the High Court rendered on the same set of facts in respect of the same assessee. .....

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