Supreme Court of India
E.I.D. Parry (i) Ltd. v. Asst. Commr. of Commercial Taxes and Anr.
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What the Court ordered
We hold that the transport subsidy was a part of the consideration for which sugarcane was sold by the sugarcane growers to G the appellants.
Judgment, page 18
From the headnote
SALES TAX: Tamil Nadu General Sales Tax Act, 1959- Section 2(r), Explanation (2)(ii)-Turnover-planting subsidy paid to sugarcane growers as an incentive by sugar company for growing good quality sugarcane-Part of transport charges for bringing produce to factory gate borne by the company as per administrative instructions of State Government--whether part of taxable turnover-Held, Planting subsidy and transport charges constitute '"turnover"- Madras Sugar Factories Control Act, 1949-Sugarcane ( ontro/) Order, I 966.
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