1983 (11) TMI 267

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....e common dealer are directed against the orders made by the Karnataka Appellate Tribunal, Bangalore, made in S.T.A. Nos. 52 of 1977 and 1026 of 1977 respectively on 25th October, 1979. 2.. The common question raised in these petitions is, whether the amount paid by the dealer to growers of sugarcane, in terms of bonus, freight or lorry charges, would form part of the purchase turnover liable to t....

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....e award was accepted by the company with a view to have good relations with the sugarcane growers. Payment was accordingly made to the respective sugarcane growers. 4.. For the year 1971-72 the company itself agreed to pay Rs. 3.74 per metric ton as freight or lorry charges to the suppliers. That payment was made somewhere in August, 1972. The company took up the contention before the assessing ....

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....ding to him, subsequent payments made have no relation to the purchases made and they were independent of the contract for sale, since they were more or less ex gratia payments for the purpose of maintaining good relationship with the sugarcane growers. 6.. We do not think that any date of payment under a contract of sale would be relevant for the purpose of considering whether that payment shoul....

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....came up for consideration before this Court in Pandavapura Sahakara Sakkare Kharkhane Pvt. Ltd. v. State of Mysore [1973] 32 STC 104. There also originally the assessee agreed to pay the minimum sugarcane price payable to the sugarcane growers. Subsequently at the instance of the latter, the original agreement was varied by agreeing to pay an extra sum, viz., 4 paise per quintal. This Court observ....