https://www.taxtmi.com/caselaws?id=165120 Cess levied on sugarcane under the Madras Sugar Factories Control Act, 1949 was held to be the factory occupier's independent statutory liability, not part of the consideration payable to the grower. Because turnover under the Tamil Nadu General Sales Tax Act, 1959 covers only the aggregate amount for which goods are bought or sold at the relevant statutory point, the cess had no nexus with the purchase transaction and could not be added to the purchase price or taxable turnover. The revised assessment treating the cess as includible was therefore unsustainable. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165120 Cess levied on sugarcane under the Madras Sugar Factories Control Act, 1949 was held to be the factory occupier's independent statutory liability, not part of the consideration payable to the grower. Because turnover under the Tamil Nadu General Sales Tax Act, 1959 covers only the aggregate amount for which goods are bought or sold at the relevant statutory point, the cess had no nexus with the purchase transaction and could not be added to the purchase price or taxable turnover. The revised assessment treating the cess as includible was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165120