https://www.taxtmi.com/caselaws?id=150915 Amounts paid under a supply contract that are directly linked to the quantity delivered and form part of the agreed f.o.r. factory delivery terms are treated as part of the purchase price, not as separate voluntary transportation charges, so they enter taxable purchase turnover. The note also explains that, where the statute does not define the term, "sugarcane" is construed in its ordinary commercial sense; sugarcane setts are treated as seed material rather than sugarcane itself. On that basis, supply of setts is not covered by the same purchase-point treatment as sugarcane. 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 Amounts paid under a supply contract that are directly linked to the quantity delivered and form part of the agreed f.o.r. factory delivery terms are treated as part of the purchase price, not as separate voluntary transportation charges, so they enter taxable purchase turnover. The note also explains that, where the statute does not define the term, "sugarcane" is construed in its ordinary commercial sense; sugarcane setts are treated as seed material rather than sugarcane itself. On that basis, supply of setts is not covered by the same purchase-point treatment as sugarcane. Case-Laws VAT and Sales Tax Tue, 30 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150915