Commission agent status must be determined first before freight can be included in turnover; matter remanded for fresh finding.

The inclusion of freight in turnover depended on a prior factual determination of whether the assessee acted as a commission agent. The Tribunal had proceeded on an assumed factual basis without independently deciding that status, and the High Court should not have finally determined the issue itself in the absence of a clear finding from the fact-finding authority. The matter therefore required reconsideration by the Tribunal on the assessee's status, after which the turnover consequence could be determined. The appeal was allowed and the matter remanded for fresh decision on that factual question.

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Issues: Whether the matter was required to be remanded to the Tribunal for determination of the assessee's status as a commission agent and the consequential inclusion of freight in turnover.

Analysis: The Tribunal had proceeded on an assumed factual basis without independently determining whether the assessee was a commission agent. The High Court had itself entered into the factual question and concluded that the assessee was acting on its own account, although the absence of a clear finding by the Tribunal made such adjudication inappropriate. Since the inclusion of freight in turnover depended upon a prior factual finding on the assessee's status, the matter required reconsideration by the fact-finding authority.

Conclusion: The matter was remanded to the Tribunal for fresh decision on whether the assessee was or was not a commission agent, and the appeal was allowed on that basis.

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