https://www.taxtmi.com/caselaws?id=104787 Planting subsidy paid by sugar manufacturers to cane growers was treated as part of the consideration for sugarcane because it formed part of an integrated procurement arrangement linked to variety, quality and supply schedule, and was therefore includible in taxable turnover. Transport subsidy paid to secure delivery of cane beyond the stipulated distance was likewise held to be part of the sale consideration and includible in turnover, even though paid to third-party lorry owners. Penalty was not sustained, as non-inclusion of the subsidy amounts was based on a bona fide and debatable legal position rather than deliberate disregard of law. en-us Fri, 17 Dec 1999 00:00:00 +0530 Sat, 30 Nov 2013 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104787 Planting subsidy paid by sugar manufacturers to cane growers was treated as part of the consideration for sugarcane because it formed part of an integrated procurement arrangement linked to variety, quality and supply schedule, and was therefore includible in taxable turnover. Transport subsidy paid to secure delivery of cane beyond the stipulated distance was likewise held to be part of the sale consideration and includible in turnover, even though paid to third-party lorry owners. Penalty was not sustained, as non-inclusion of the subsidy amounts was based on a bona fide and debatable legal position rather than deliberate disregard of law. Case-Laws VAT and Sales Tax Fri, 17 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104787