https://www.taxtmi.com/caselaws?id=163837 For purchase tax on mohua flowers, the taxable purchase price was confined to the consideration paid to the owner of the goods. As the State Government was the owner, only the royalty paid to it for the right to collect and trade in mohua flowers could enter the purchase price. Payments made by the purchaser to collectors towards labour were not consideration paid to the owner and could not be included in the taxable turnover. On that basis, the revision orders were held unsustainable and were quashed, and the tax appeal succeeded. en-us Tue, 04 Sep 2007 00:00:00 +0530 Fri, 11 Apr 2014 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163837 For purchase tax on mohua flowers, the taxable purchase price was confined to the consideration paid to the owner of the goods. As the State Government was the owner, only the royalty paid to it for the right to collect and trade in mohua flowers could enter the purchase price. Payments made by the purchaser to collectors towards labour were not consideration paid to the owner and could not be included in the taxable turnover. On that basis, the revision orders were held unsustainable and were quashed, and the tax appeal succeeded. Case-Laws VAT and Sales Tax Tue, 04 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163837