JUDGMENT R.R. Misra, J.
1. These seven revisions arise out of a consolidated order dated 13th October, 1987 passed by the Sales Tax Tribunal.
2. 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) of the U.P. Sales Tax Act and the fact that the assessee did not recover any freight from the purchasers, the said amount of freight cannot be included in the turnover. In compliance with the aforesaid opinion of the High Court the revising authority passed an order dated 6th June, 1979 for refund of the tax on the said amount of freight which was already paid by the assessee. Accordingly the assessee made applications before the assessing authority for refund which was refused. On appeal the first appellate authority granted refund to the assessee. Aggrieved, the department filed second appeals before the Sales Tax Tribunal which have been dismissed by the impugned order by holding as follows :
The question whether freight could be included in the turnover or not had been finally adjudicated 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 order had become final as between the parties.
3. In view of the aforesaid facts and the legal position as was decided between the parties, after hearing the learned Standing Counsel I find that there is no error of law involved in the impugned order passed by the Sales Tax Tribunal.
4. In the result, all the seven revisions fail and are dismissed with one set of costs which is assessed at Rs. 200 (rupees two hundred).