https://www.taxtmi.com/caselaws?id=470881 Special drought relief paid to paddy farmers through procurement agencies formed part of gross turnover under the Haryana General Sales Tax Act, 1973 where commission agents included it in sale invoices and charged and collected it from the purchaser with the paddy price. Although the payment was intended as relief rather than minimum support price, it was inseparable from the consideration for the paddy sale and purchase. The amount was therefore included in the taxable sale and purchase value and was exigible to tax. en-us Mon, 08 Dec 2025 00:00:00 +0530 Wed, 12 Aug 2026 12:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470881 Special drought relief paid to paddy farmers through procurement agencies formed part of gross turnover under the Haryana General Sales Tax Act, 1973 where commission agents included it in sale invoices and charged and collected it from the purchaser with the paddy price. Although the payment was intended as relief rather than minimum support price, it was inseparable from the consideration for the paddy sale and purchase. The amount was therefore included in the taxable sale and purchase value and was exigible to tax. Case-Laws VAT / Sales Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470881