https://www.taxtmi.com/caselaws?id=392030 Payments made by a purchaser to secure delivery and regular supply of goods, when tied to the contractual bargain or implied consideration for the sale, form part of the purchase price and are includible in taxable turnover. On that basis, freight or transport charges and plantation subsidy paid by the sugar mill for procurement of sugarcane were treated as part of the purchase price liable to purchase tax, because delivery at the factory gate and scheduled supply were integral to the transaction. Bifurcation of the invoice price did not change the true character of the payments. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 12 Feb 2020 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392030 Payments made by a purchaser to secure delivery and regular supply of goods, when tied to the contractual bargain or implied consideration for the sale, form part of the purchase price and are includible in taxable turnover. On that basis, freight or transport charges and plantation subsidy paid by the sugar mill for procurement of sugarcane were treated as part of the purchase price liable to purchase tax, because delivery at the factory gate and scheduled supply were integral to the transaction. Bifurcation of the invoice price did not change the true character of the payments. Case-Laws VAT and Sales Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392030