https://www.taxtmi.com/caselaws?id=158434 Central Government fertilizer subsidy was treated as outside the statutory concept of "turnover" under the U.P. Sales Tax Act, 1948. The court applied an earlier decision and followed Andhra Pradesh High Court authorities because section 2(i) of the U.P. Act was substantially in pari materia with the corresponding provision considered there. As the subsidy was not part of the sale consideration, it was not includible in turnover and could not be subjected to sales tax. The writ petition therefore succeeded, and the taxing authority was restrained from levying tax on the subsidy amount for the relevant assessment years. en-us Thu, 08 Dec 1994 00:00:00 +0530 Mon, 28 Oct 2013 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158434 Central Government fertilizer subsidy was treated as outside the statutory concept of "turnover" under the U.P. Sales Tax Act, 1948. The court applied an earlier decision and followed Andhra Pradesh High Court authorities because section 2(i) of the U.P. Act was substantially in pari materia with the corresponding provision considered there. As the subsidy was not part of the sale consideration, it was not includible in turnover and could not be subjected to sales tax. The writ petition therefore succeeded, and the taxing authority was restrained from levying tax on the subsidy amount for the relevant assessment years. Case-Laws VAT and Sales Tax Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158434