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1996 (2) TMI 408 - SC - VAT and Sales TaxWhether for the purchase of sugarcane from the cane growers, a purchaser is liable to pay purchase tax under the State Sales Tax Act on the amount paid by the purchaser to the cane grower over and above the price fixed under clauses 3 and 5A of the Sugarcane (Control) Order, 1966? Held that:- Unless a clear finding to that effect is recorded, the amount paid by the purchaser in excess of the aggregate of the minimum price fixed under clause 3 and the additional price fixed under clause 5A, as a part of the amount paid as advance prior to fixation of the additional price under clause 5A, cannot be treated automatically as a part of the total price of sugarcane. In matters arising out of decisions of the Karnataka High Court, this aspect has not been adverted to and the writ petitions have been dismissed without going into this question.
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