https://www.taxtmi.com/caselaws?id=390899 Payments made to third-party lorry owners for freight and delivery, together with plantation subsidy linked to procurement and scheduled supply of sugarcane, formed part of the purchase consideration and were includible in purchase turnover for levy of purchase tax. The court applied the settled authority that transport-related charges and supply-linked incentives do not lose their character as consideration merely because they are separately described or routed through third parties. Separate invoicing or bifurcation did not alter the tax treatment, so the assessee's challenge failed. en-us Tue, 07 Jan 2020 00:00:00 +0530 Tue, 14 Jan 2020 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390899 Payments made to third-party lorry owners for freight and delivery, together with plantation subsidy linked to procurement and scheduled supply of sugarcane, formed part of the purchase consideration and were includible in purchase turnover for levy of purchase tax. The court applied the settled authority that transport-related charges and supply-linked incentives do not lose their character as consideration merely because they are separately described or routed through third parties. Separate invoicing or bifurcation did not alter the tax treatment, so the assessee's challenge failed. Case-Laws VAT and Sales Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390899