https://www.taxtmi.com/caselaws?id=150422 Amounts paid by a sugar manufacturer to growers towards harvesting and transportation charges were held to form part of the purchase turnover under the Mysore Sales Tax Act, 1957. Although the Government had fixed the minimum price of sugarcane, the parties later varied the arrangement and paid an additional amount linked directly to the quantity supplied. The court treated those payments as part of the price realised for the cane, not as mere ex gratia amounts. Since turnover under section 2(v) means the aggregate amount for which goods are bought, the additional charges were taxable as part of the purchase turnover. en-us Wed, 28 Jun 1972 00:00:00 +0530 Thu, 16 May 2013 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150422 Amounts paid by a sugar manufacturer to growers towards harvesting and transportation charges were held to form part of the purchase turnover under the Mysore Sales Tax Act, 1957. Although the Government had fixed the minimum price of sugarcane, the parties later varied the arrangement and paid an additional amount linked directly to the quantity supplied. The court treated those payments as part of the price realised for the cane, not as mere ex gratia amounts. Since turnover under section 2(v) means the aggregate amount for which goods are bought, the additional charges were taxable as part of the purchase turnover. Case-Laws VAT and Sales Tax Wed, 28 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150422