Taxable turnover treatment of fertiliser dealer subsidy reaffirmed, with no fresh ground to depart from the earlier ruling.

Subsidy received by fertiliser dealers was treated as part of taxable turnover for assessment purposes. The Tribunal relied on an earlier decision on the same issue and found no fresh ground to depart from that ruling. On that basis, the subsidy remained includible in taxable turnover, and the assessment challenge was not sustained.

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Issues: Whether the subsidy received by fertiliser dealers from the Government was includible in the taxable turnover for assessment purposes.

Analysis: The Tribunal noted that the point had already been considered in an earlier decision and that subsidy granted by the Government was held to form part of the taxable turnover. The present petitions involved the same dispute and no fresh ground was shown to differ from the earlier ruling.

Conclusion: The subsidy was held includible in the taxable turnover, and the challenge to the assessment failed.

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