https://www.taxtmi.com/caselaws?id=105603 Transport charges and transport subsidy paid in connection with the purchase of sugarcane were treated as part of the purchase consideration, not as separate post-sale expenditure. The Sugarcane (Control) Order, 1966 fixed only a statutory minimum price and did not exclude an agreed higher price or contractual payments linked to delivery. Where the purchase arrangement incorporated a directive requiring the buyer to bear transport subsidy, those amounts were directly connected with supply and completion of the sale. On that basis, the transport-related payments were includible in taxable turnover for purchase tax, and the minimum price contention was rejected. en-us Tue, 08 Nov 2005 00:00:00 +0530 Mon, 30 Jun 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105603 Transport charges and transport subsidy paid in connection with the purchase of sugarcane were treated as part of the purchase consideration, not as separate post-sale expenditure. The Sugarcane (Control) Order, 1966 fixed only a statutory minimum price and did not exclude an agreed higher price or contractual payments linked to delivery. Where the purchase arrangement incorporated a directive requiring the buyer to bear transport subsidy, those amounts were directly connected with supply and completion of the sale. On that basis, the transport-related payments were includible in taxable turnover for purchase tax, and the minimum price contention was rejected. Case-Laws VAT and Sales Tax Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105603