https://www.taxtmi.com/caselaws?id=157543 Purchase tax on sugarcane under the Karnataka Sales Tax Act is based on the actual consideration for which the cane is bought, and the Sugarcane (Control) Order, 1966 does not alter that tax concept. A higher amount paid by the sugar producer beyond the statutory minimum remains the real purchase price, even if described as advance, incentive, or compelled payment. The State advised minimum price is only recommendatory and cannot be used as the tax basis unless it was actually paid or agreed to be paid. Accordingly, the levy extends to the amount actually paid to the cane growers, not merely the minimum price. en-us Wed, 22 Dec 1993 00:00:00 +0530 Mon, 07 Oct 2013 16:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157543 Purchase tax on sugarcane under the Karnataka Sales Tax Act is based on the actual consideration for which the cane is bought, and the Sugarcane (Control) Order, 1966 does not alter that tax concept. A higher amount paid by the sugar producer beyond the statutory minimum remains the real purchase price, even if described as advance, incentive, or compelled payment. The State advised minimum price is only recommendatory and cannot be used as the tax basis unless it was actually paid or agreed to be paid. Accordingly, the levy extends to the amount actually paid to the cane growers, not merely the minimum price. Case-Laws VAT and Sales Tax Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157543