https://www.taxtmi.com/caselaws?id=758367 State Advisory Price paid by a sugar mill to cane growers, where it was not backed by any contractual or statutory obligation, was treated as a voluntary payment and not part of the purchase price under the Tamil Nadu General Sales Tax Act, 1959. The governing control regime recognised only the minimum cane price and additional cane price as the statutory price, unless a higher price was proved by agreement. Because the SAP was paid on State advice and not under an enforceable obligation, it was excluded from taxable turnover, and the reassessment based on its inclusion could not stand. en-us Fri, 09 Aug 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758367 State Advisory Price paid by a sugar mill to cane growers, where it was not backed by any contractual or statutory obligation, was treated as a voluntary payment and not part of the purchase price under the Tamil Nadu General Sales Tax Act, 1959. The governing control regime recognised only the minimum cane price and additional cane price as the statutory price, unless a higher price was proved by agreement. Because the SAP was paid on State advice and not under an enforceable obligation, it was excluded from taxable turnover, and the reassessment based on its inclusion could not stand. Case-Laws VAT / Sales Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758367