https://www.taxtmi.com/caselaws?id=167758 The Punjab and Haryana HC compared procurement price notifications for the 1998-99 and 1999-2000 crop years and found that, despite different wording, both conveyed the same legal position on pricing. One notification treated the rice price as inclusive of purchase tax and mandi charges on paddy, while the later notification treated the price as exclusive of taxes, if any, at the rice stage. The Tribunal's view that the price structure included purchase tax on paddy was held to be correct, and the Court found no substantial question of law arose. The Revenue's position was therefore sustained. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167758 The Punjab and Haryana HC compared procurement price notifications for the 1998-99 and 1999-2000 crop years and found that, despite different wording, both conveyed the same legal position on pricing. One notification treated the rice price as inclusive of purchase tax and mandi charges on paddy, while the later notification treated the price as exclusive of taxes, if any, at the rice stage. The Tribunal's view that the price structure included purchase tax on paddy was held to be correct, and the Court found no substantial question of law arose. The Revenue's position was therefore sustained. Case-Laws VAT and Sales Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167758