https://www.taxtmi.com/caselaws?id=160306 Amounts intrinsically connected with the price or consideration for sugarcane supply, including planting or varietal subsidy, farm inputs, transport subsidy, transport charges and development charges, were treated as includible in taxable turnover under the Tamil Nadu General Sales Tax Act, 1959; the challenge to section 2(r), Explanation (2)(ii) and rule 6(c) was not accepted. Penalties imposed under sections 12(3), 12(5)(iii) and 16(2) were found excessive on the facts and were reduced to 50 per cent of the tax assessed. en-us Mon, 09 Dec 1996 00:00:00 +0530 Sat, 14 Dec 2013 12:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160306 Amounts intrinsically connected with the price or consideration for sugarcane supply, including planting or varietal subsidy, farm inputs, transport subsidy, transport charges and development charges, were treated as includible in taxable turnover under the Tamil Nadu General Sales Tax Act, 1959; the challenge to section 2(r), Explanation (2)(ii) and rule 6(c) was not accepted. Penalties imposed under sections 12(3), 12(5)(iii) and 16(2) were found excessive on the facts and were reduced to 50 per cent of the tax assessed. Case-Laws VAT and Sales Tax Mon, 09 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160306