https://www.taxtmi.com/caselaws?id=105199 A governmental subsidy paid under an administrative retention price scheme, including the equated freight subsidy, was held to be outside taxable turnover because sales tax applies only to the aggregate amount payable by the purchaser for the goods. The statutory price fixed under the Fertiliser (Control) Order, 1985 was the only sale consideration, and the subsidy was not paid under the sale contract or by or on behalf of the purchaser. Amounts received independently of the contract of sale and from a source other than the purchaser cannot be treated as part of sale price or turnover; the subsidies were therefore not liable to sales tax. en-us Wed, 19 Sep 2001 00:00:00 +0530 Mon, 22 Dec 2025 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105199 A governmental subsidy paid under an administrative retention price scheme, including the equated freight subsidy, was held to be outside taxable turnover because sales tax applies only to the aggregate amount payable by the purchaser for the goods. The statutory price fixed under the Fertiliser (Control) Order, 1985 was the only sale consideration, and the subsidy was not paid under the sale contract or by or on behalf of the purchaser. Amounts received independently of the contract of sale and from a source other than the purchaser cannot be treated as part of sale price or turnover; the subsidies were therefore not liable to sales tax. Case-Laws VAT / Sales Tax Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105199