TaxTMI 
TaxTMI 
2019 (1) TMI 711
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..... The Tax Case (Revisions) were admitted on 14.02.2013 on the following Substantial Questions of Law:- "1. Whether the impugned order of the Tribunal inasmuch as it disallows the claim of deduction on freight and pumping charges shown separately in the invoice stands vitiated for failing to take into account relevant factors and for taking into account irrelevant factors, illegal, wholly without jurisdiction and suffers from the vice of arbitrariness and completely perverse? 2. Whether the impugned order of the Tribunal has erred in disagreeing with the decision of the Tribunal in STA No.28 of 2009 wherein the question as to whether freight and pumping charges is excludable from the turnover has already been decided in favour of the pet....
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....ce/rate of tax is ex-works. The RMC is then supplied under the cover of invoice which shows that the risk during transit is with the buyer and that the sale is complete ex-works. The freight and pumping charges is shown separately. Thus, the assessee's specific case is that the subsequent transportation done is only as the agent of the buyer, as the assessee has a dual role one as a seller and the other as transporter. Further, the assessee also at the request of the buyer would help them to pump the RMC to the requisite height/floor and the pumping charges is again shown separately in the invoice. The Assessing Officer for the relevant assessment years viz., 1999-00, 2000-01 under the provisions of the TNGST Act by order dated 30.04.2....
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....ve a finding as to how the decision in the said case can be made applicable to the assessee's case, for which purpose, the factual matrix of the case should have been discussed. We find no such discussion made by the Tribunal and the only conclusion as could be seen from page 17 of the order passed by the Tribunal is by solely referring to and relying on the decision of the High Court of Karnataka. The assessee had placed reliance on the decision in its own case in STA No.28/2009 which was decided in favour of the assesee. This decision was not followed by the Tribunal. Judicial discipline demands that the Tribunal has to follow the earlier decision and more particularly, when the decision arose out of the assessee's own case. Howe....
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....Supreme Court in the case of Vinod Coal Syndicate reported in 73 STC 317, wherein, it was held that where the cost of freight was charged separately, that amount cannot be included in the taxable turnover of the assessee. Further, in STA No.1028 of 2004 dated 28.02.2004 in the assessee's own case, the Sales Tax Appellate Tribunal, Bangalore, held that in the facts and circumstances of the case, it is fallacious to draw conclusion that the selling price is inclusive of freight and pumping charges which is contrary to facts of the transaction as supported by documents as well as the provisions of the Act. After rendering the above finding, the first Appellate Authority held that the tax levied in the assessment order on RMC pumping charg....