https://www.taxtmi.com/caselaws?id=156723 Transport charges paid to third-party lorry owners for moving sugarcane from growers' fields to the factory were held to form part of the taxable purchase turnover. The agreed price and statutory scheme required delivery at the factory premises, and the growers were contractually bound to supply cane there. Because the mill's transport arrangement was only facilitative and did not alter the purchase price basis, rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 did not exempt the charges. The earlier contrary decision was distinguished on its facts, and the revisions were dismissed. en-us Thu, 15 Mar 1990 00:00:00 +0530 Tue, 24 Sep 2013 12:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156723 Transport charges paid to third-party lorry owners for moving sugarcane from growers' fields to the factory were held to form part of the taxable purchase turnover. The agreed price and statutory scheme required delivery at the factory premises, and the growers were contractually bound to supply cane there. Because the mill's transport arrangement was only facilitative and did not alter the purchase price basis, rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 did not exempt the charges. The earlier contrary decision was distinguished on its facts, and the revisions were dismissed. Case-Laws VAT and Sales Tax Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156723