https://www.taxtmi.com/caselaws?id=358539 Transport subsidy paid to move sugarcane from growers' fields to the mill was treated as part of the purchase price because delivery at the mill completed the contractual sale and the transport arrangement was undertaken to secure supply and complete delivery; it was therefore includible in purchase turnover. Early planting and varietal subsidy paid to cane growers was not linked to the quantity or price of cane but was an incentive to encourage cultivation and maintain supply, so it was not includible in purchase turnover. The revisions accordingly failed on the transport subsidy issue and succeeded on the planting and varietal subsidy issue. en-us Mon, 19 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358539 Transport subsidy paid to move sugarcane from growers' fields to the mill was treated as part of the purchase price because delivery at the mill completed the contractual sale and the transport arrangement was undertaken to secure supply and complete delivery; it was therefore includible in purchase turnover. Early planting and varietal subsidy paid to cane growers was not linked to the quantity or price of cane but was an incentive to encourage cultivation and maintain supply, so it was not includible in purchase turnover. The revisions accordingly failed on the transport subsidy issue and succeeded on the planting and varietal subsidy issue. Case-Laws VAT and Sales Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358539