https://www.taxtmi.com/caselaws?id=104029 Delivery charges and transportation charges were treated as outside the taxable turnover because they did not form part of the sale price of the goods. The assessment facts were identical to earlier periods involving the same assessee, and the earlier judicial view on those facts was already in favour of exclusion. In that situation, the departmental authorities were bound by the prior determination and there was no basis to depart from it. The inclusion of those charges in taxable turnover was therefore not sustained, and the assessee succeeded. en-us Thu, 29 Feb 1996 00:00:00 +0530 Thu, 05 Sep 2013 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104029 Delivery charges and transportation charges were treated as outside the taxable turnover because they did not form part of the sale price of the goods. The assessment facts were identical to earlier periods involving the same assessee, and the earlier judicial view on those facts was already in favour of exclusion. In that situation, the departmental authorities were bound by the prior determination and there was no basis to depart from it. The inclusion of those charges in taxable turnover was therefore not sustained, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104029