https://www.taxtmi.com/caselaws?id=156275 A subsidy paid by the Central Government under a regulatory pricing scheme to a fertiliser manufacturer did not form part of turnover under the Andhra Pradesh General Sales Tax Act, because turnover is confined to the bill price or consideration actually charged for the sale. The sales were covered by bills, purchasers paid only the billed price, and there was no finding that any additional amount was collected from them. As the subsidy was computed on factors unrelated to any particular sale and was not paid on behalf of any purchaser, it was not a sum charged in respect of the sale and could not be included in taxable turnover. en-us Tue, 12 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156275 A subsidy paid by the Central Government under a regulatory pricing scheme to a fertiliser manufacturer did not form part of turnover under the Andhra Pradesh General Sales Tax Act, because turnover is confined to the bill price or consideration actually charged for the sale. The sales were covered by bills, purchasers paid only the billed price, and there was no finding that any additional amount was collected from them. As the subsidy was computed on factors unrelated to any particular sale and was not paid on behalf of any purchaser, it was not a sum charged in respect of the sale and could not be included in taxable turnover. Case-Laws VAT and Sales Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156275