https://www.taxtmi.com/caselaws?id=281722 Fertiliser subsidy received under a Government scheme to support manufacturers and ensure a reasonable return was not part of the price or consideration for any specific sale under the Kerala General Sales Tax Act, 1963. Sales were completed when purchasers paid the controlled price fixed under the Fertilizer (Control) Order, 1985, and there was no contractual obligation to pay anything beyond that price. Because the subsidy served a different purpose and was not part of the aggregate sale consideration, it was not includible in taxable turnover and could not be assessed to sales tax. en-us Tue, 05 Apr 1994 00:00:00 +0530 Tue, 18 Apr 2023 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281722 Fertiliser subsidy received under a Government scheme to support manufacturers and ensure a reasonable return was not part of the price or consideration for any specific sale under the Kerala General Sales Tax Act, 1963. Sales were completed when purchasers paid the controlled price fixed under the Fertilizer (Control) Order, 1985, and there was no contractual obligation to pay anything beyond that price. Because the subsidy served a different purpose and was not part of the aggregate sale consideration, it was not includible in taxable turnover and could not be assessed to sales tax. Case-Laws VAT and Sales Tax Tue, 05 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281722