Tribunal Affirms Purchase Tax on Sugar Mill for Full Price Including Subsidy and Transport Costs.

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Full Text of the Document

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....Levy of purchase tax - valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the components of price for the sugar cane, plantation subsidy and transportation charges paid by the Assessee for transportation of sugar cane from the sugarcane fields to the factory premises of the Petitioner....