1996 (2) TMI 420 - SC - VAT and Sales Tax

Whether departmental authorities were not correct in disallowing the delivery charges and transportation charges while computing the total and taxable turnover of the appellants? Held that - Appeal allowed. The High Court did not record any finding that the facts in the present case relating to the same assessee are in any manner different from those on which its earlier decision had been rendered. However the High Court placed reliance on certain decisions of that court and a decision of this Court. The facts on which those decisions were rendered are different. This aspect was apparently over- looked by the High Court. The Tribunal was right in saying that the departmental authorities were bound by the earlier decision of the High Court rendered on the same set of facts in respect of the same assessee

Summary

The Supreme Court allowed the appeals against the Karnataka High Court judgment, setting aside the order disallowing delivery and transportation charges in the tax computation. The High Court's decision was overturned as it did not consider the identical facts and earlier judgments on the same assessee. The Tribunal's order was restored, and no costs were awarded.