https://www.taxtmi.com/caselaws?id=154264 Where a sugar mill's contracts required sugarcane to be delivered at the mill premises, transport arranged by the mill was treated as a facilitative expense and not as a shift in the contractual place of delivery. The statutory purchase price remained the assessable purchase price, and transport charges advanced by the mill but recovered from growers were part of the purchase transaction rather than a separate post-purchase expense. On that basis, exclusion of the transport charges from purchase turnover was not permitted, and the full purchase price was upheld for assessment. en-us Wed, 04 Jan 1984 00:00:00 +0530 Fri, 16 Aug 2013 14:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154264 Where a sugar mill's contracts required sugarcane to be delivered at the mill premises, transport arranged by the mill was treated as a facilitative expense and not as a shift in the contractual place of delivery. The statutory purchase price remained the assessable purchase price, and transport charges advanced by the mill but recovered from growers were part of the purchase transaction rather than a separate post-purchase expense. On that basis, exclusion of the transport charges from purchase turnover was not permitted, and the full purchase price was upheld for assessment. Case-Laws VAT and Sales Tax Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154264