Finality of adjudicated turnover issues bars reopening in collateral proceedings where freight was not recovered from purchasers.

Freight not recovered from purchasers could not be included in turnover under the relevant definition, and the assessee was entitled to refund. Because that issue had already been finally adjudicated between the parties and acted upon by a final revisional order, the assessing authority could not reopen it in collateral refund proceedings. The document states that the prior determination had attained finality, no further proceedings had been taken against it, and the reassessment attempt was therefore impermissible. The revisions challenging the Tribunal's order failed as without merit.

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Issues: Whether freight could be included in the assessee's turnover and whether the assessing authority could reopen the question after it had been finally adjudicated and acted upon in earlier proceedings.

Analysis: The question of inclusion of freight in turnover had already been decided between the parties on reference, holding that where freight was not recovered from purchasers it could not form part of turnover under the relevant definition. Pursuant to that , the revisional order directing refund had attained finality, and no further revision or proceedings had been taken against it. In these circumstances, the assessing authority could not re-examine the matter while dealing with the refund claim.

Conclusion: The freight amount was not includible in turnover, and the assessee was entitled to refund. The revisions challenging the Tribunal's order were without merit and failed.

Ratio Decidendi: A question finally adjudicated between the parties, and carried into effect by a final order, cannot be reopened by the assessing authority in collateral proceedings, particularly where the statutory definition does not permit inclusion of freight not recovered from purchasers.

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