https://www.taxtmi.com/caselaws?id=155811 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. en-us Fri, 06 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 18:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155811 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. Case-Laws VAT and Sales Tax Fri, 06 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155811