https://www.taxtmi.com/caselaws?id=158862 Section 2(r) and Explanation (2)(ii) of the Tamil Nadu General Sales Tax Act, 1959 were upheld as within the State's legislative competence because "turnover" could validly include amounts forming part of the consideration for sale or purchase. Rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 was also sustained, as the distinction between sale and purchase turnover had a rational nexus with the tax scheme and was not discriminatory. Planting, varietal, seed, chemical and transport subsidies, together with development charges linked to the supply arrangement, were held includible in the purchase turnover of sugarcane because they formed part of the price structure. en-us Wed, 24 Jul 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158862 Section 2(r) and Explanation (2)(ii) of the Tamil Nadu General Sales Tax Act, 1959 were upheld as within the State's legislative competence because "turnover" could validly include amounts forming part of the consideration for sale or purchase. Rule 6(c) of the Tamil Nadu General Sales Tax Rules, 1959 was also sustained, as the distinction between sale and purchase turnover had a rational nexus with the tax scheme and was not discriminatory. Planting, varietal, seed, chemical and transport subsidies, together with development charges linked to the supply arrangement, were held includible in the purchase turnover of sugarcane because they formed part of the price structure. Case-Laws VAT and Sales Tax Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158862