1994 (8) TMI 283

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....raj Organics Ltd., is engaged in the business of manufacture and sale of sulphuric acid and single superphosphate, which is a chemical fertilizer. The question for consideration is that whether the subsidy allowed on fertilizer by the Central Government is liable to be included in the "turnover" as defined in section 2(i) of the U.P. Sales Tax Act, 1948? An assessment was made under the Act ....

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....s determined on the basis of several factors and therefore, any subsidy received by the manufacturer could not be treated as a part of "turnover". The definition of "turnover" as given in section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957, in fact is substantially in pari materia with the definition of the term as contained in section 2(i) of the U.P. Sales Tax Act and the principles l....

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....f freight charge, rather the question involved in the present case is whether subsidy given by the Central Government to the manufacturer of chemical fertilizer, should be included within the definition of "turnover" as given in section 2(i) of the Act. "Turnover" as defined in section 2(i) means the aggregate amount for which the goods are supplied or distributed by way of sale or are sold by a d....