1989 (1) TMI 340

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....ed 13th October, 1987 passed by the Sales Tax Tribunal. A controversy arose between the parties as to whether freight is liable to be included in the turnover of the assessee. The matter was referred to the High Court in a reference. The High Court by an elaborate judgment dated 30th October, 1978 held that in view of explanation II(i) of definition of "turnover" as contemplated by section 2(i)....

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....dicated between the parties under this order after a reference of the Honourable High Court and it could not be re-examined by the assessing authority. It is not disputed before us that the department had not filed any revision or other proceedings before the Honourable High Court or before the Additional Judge (Revisions), Sales Tax after order dated 6th June, 1979 was passed and, therefore, the ....