- (1.) These appeals by special leave are against the judgment of the Karnataka High court in S. T. R. P. Nos. 1 to 6 of 1978 decided on 20/08/1985. By the impugned judgment, the High court set aside the order dated 27/07/1977, passed. by the Karnataka Appellate tribunal in favour of the assessee (appellants) by which the tribunal had held that departmental authorities were not correct in disallowing the delivery charges and transportation charges while computing the total and taxable turnover of the appellants. The tribunal held that the tax levied on the amount of delivery charges or transportation charges is not correct and that the delivery charges or transportation charges will not become part of the price of the goods. Accordingly, the tribunal set aside the levy of tax on the disputed turnover comprised of these amounts. The tribunal, in taking this view followed the decision of the Karnataka High court pertaining to some earlier periods of assessments for the same assessee which was rendered on the same set of facts. 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 facts being identical !in the present case with those of the earlier periods of assessments in respect of the same assessee on which facts the High court had already delivered a judgment, which was relied on by the tribunal, there was no occasion for the High court to take a different view. 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. For these reasons, the impugned judgment of the High court cannot be sustained. Accordingly, the appeals are allowed. The impugned judgment of the High court is set aside resulting in restoration of the tribunal's order. No costs,;