Supreme Court of India
M/s. Neyveli Lignite Corporation Ltd. v. Commercial Tax Officer, Cuddalore and Anr.
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What the Court ordered
For the aforesaid reasons, this appeal is allowed and the judgment dated H 3rd August, 1998 and other orders passed subsequent thereto of the Tribunal - NEYVELI LIGNITE CORPN. LTD. v.
Judgment, page 12
From the headnote
Tamil Nadu General Sales Tax Act : Section 2(n) & (r) and 3. Sales Tax-Fertilizer-Subsidy on-Liability to sales tax-AY 1996-97- Maximum sale price of fertilizer fixed under Fertiliser (Control) Order Subsidy, being difference between retention price and selling price, given to manufacturer-Held: The price which is receivable in respect of sales made by a dealer forms part of his taxable turnover-The two payments, namely, the subsidy and sale price, are independent of each other-Subsidy is not part of sale price-Hence, not liable to sales tax-Essential Commodities Act, 1955, S.3-Fertilizer…
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