https://www.taxtmi.com/caselaws?id=159658 Fertiliser subsidy linked to a controlled sale price was treated as part of the sale consideration under the Tamil Nadu General Sales Tax Act, 1959. Because the Fertiliser (Control) Order, 1985 fixed the maximum sale price and the subsidy mechanism was integrated with the retention price and certification process, the Tribunal viewed the subsidy as a component of the aggregate amount for which the goods were sold. On that basis, it formed part of turnover under section 2(r) and was taxable as sale price, consistent with prior Madras High Court authority on linked subsidies. en-us Mon, 03 Aug 1998 00:00:00 +0530 Thu, 28 Nov 2013 18:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159658 Fertiliser subsidy linked to a controlled sale price was treated as part of the sale consideration under the Tamil Nadu General Sales Tax Act, 1959. Because the Fertiliser (Control) Order, 1985 fixed the maximum sale price and the subsidy mechanism was integrated with the retention price and certification process, the Tribunal viewed the subsidy as a component of the aggregate amount for which the goods were sold. On that basis, it formed part of turnover under section 2(r) and was taxable as sale price, consistent with prior Madras High Court authority on linked subsidies. Case-Laws VAT and Sales Tax Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159658