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<h1>Foodgrain dealer's commission included in purchase turnover. Reference/revision dismissed.</h1> The court held that the commission paid by the foodgrain dealer to kachcha arhatias must be included in the turnover of purchases as it forms part of the ... - The revising authority questioned whether arhat charges paid by a foodgrain dealer should be taxable as part of purchase turnover. The dealer paid commission to kachcha arhatias for finalizing purchases. The court held that the commission paid must be included in the turnover of purchases as it forms part of the purchase price. The reference/revision was dismissed.