https://www.taxtmi.com/caselaws?id=150915 Transportation charges paid under contracts requiring delivery of sugarcane f.o.r. factory premises formed part of the purchase price where they were directly linked to the quantity supplied and enhanced the agreed contract price. Such amounts were therefore includible in taxable purchase turnover and liable to tax under the purchase-point provision. Sugarcane setts, treated as seed, were not commercially understood as sugarcane. In the absence of a statutory definition, "sugarcane" takes its ordinary commercial meaning; an agreement to supply sugarcane is not satisfied by supplying setts. Setts were consequently taxable under the general charging provision. en-us Tue, 30 Jul 1974 00:00:00 +0530 Fri, 24 May 2013 16:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150915 Transportation charges paid under contracts requiring delivery of sugarcane f.o.r. factory premises formed part of the purchase price where they were directly linked to the quantity supplied and enhanced the agreed contract price. Such amounts were therefore includible in taxable purchase turnover and liable to tax under the purchase-point provision. Sugarcane setts, treated as seed, were not commercially understood as sugarcane. In the absence of a statutory definition, "sugarcane" takes its ordinary commercial meaning; an agreement to supply sugarcane is not satisfied by supplying setts. Setts were consequently taxable under the general charging provision. Case-Laws VAT and Sales Tax Tue, 30 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150915