https://www.taxtmi.com/caselaws?id=150086 Cess imposed on the purchaser under the sugarcane control law was treated as the purchaser's own statutory liability, not as consideration for the seller, and therefore did not form part of purchase turnover under the sales tax law. On the same reasoning, where the controlled price was later reduced, the excess paid at the earlier higher rate could not be retained in taxable turnover merely because reimbursement had not yet been made. The cess levy under section 14(1) of the Madras Sugar Factories Control Act, as amended, was also upheld as a valid entry tax under entry 52 of List II, since collection at the factory did not alter its character as a levy on entry into the notified local area. en-us Thu, 22 Apr 1971 00:00:00 +0530 Wed, 08 May 2013 15:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150086 Cess imposed on the purchaser under the sugarcane control law was treated as the purchaser's own statutory liability, not as consideration for the seller, and therefore did not form part of purchase turnover under the sales tax law. On the same reasoning, where the controlled price was later reduced, the excess paid at the earlier higher rate could not be retained in taxable turnover merely because reimbursement had not yet been made. The cess levy under section 14(1) of the Madras Sugar Factories Control Act, as amended, was also upheld as a valid entry tax under entry 52 of List II, since collection at the factory did not alter its character as a levy on entry into the notified local area. Case-Laws VAT and Sales Tax Thu, 22 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150086