https://www.taxtmi.com/caselaws?id=189907 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. en-us Tue, 01 May 2001 00:00:00 +0530 Wed, 25 Jan 2017 15:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189907 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. Case-Laws VAT and Sales Tax Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189907