1989 (1) TMI 340

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her freight is liable to be included in the turnover of the assessee. The matter was referred to the High Court in a reference. The High Court by an elaborate judgment dated 30th October, 1978 held that in view of explanation II(i) of definition of "turnover" as contemplated by section 2(i) of the U.P. Sales Tax Act and the fact that the assessee did not recover any freight from the purchasers, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e re-examined by the assessing authority. It is not disputed before us that the department had not filed any revision or other proceedings before the Honourable High Court or before the Additional Judge (Revisions), Sales Tax after order dated 6th June, 1979 was passed and, therefore, the order had become final as between the parties." In view of the aforesaid facts and the legal position as was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X