https://www.taxtmi.com/caselaws?id=165119 Cane cess levied under the Madras Sugar Factories Control Act, 1949 was treated as a statutory levy on sugarcane brought into a notified area, not as part of the consideration payable for purchase. Since turnover under the Tamil Nadu General Sales Tax Act, 1959 covers the aggregate amount for which goods are bought or sold, and sugarcane tax is attracted at the last purchase point, the cess had no nexus with the purchase price fixed under the Sugarcane (Control) Order, 1966. The earlier Division Bench view that the cess did not form part of the purchase price governed the issue, and its inclusion in taxable turnover was held unsustainable. en-us Thu, 12 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165119 Cane cess levied under the Madras Sugar Factories Control Act, 1949 was treated as a statutory levy on sugarcane brought into a notified area, not as part of the consideration payable for purchase. Since turnover under the Tamil Nadu General Sales Tax Act, 1959 covers the aggregate amount for which goods are bought or sold, and sugarcane tax is attracted at the last purchase point, the cess had no nexus with the purchase price fixed under the Sugarcane (Control) Order, 1966. The earlier Division Bench view that the cess did not form part of the purchase price governed the issue, and its inclusion in taxable turnover was held unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165119