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2005 (11) TMI 247 - SC - VAT and Sales TaxWhether the transport charges are excludible from the taxable turnover of the appellant for the purpose of purchase tax under the Tamil Nadu General Sales Tax Act, 1959? Held that:- Appeal dismissed. As found as a matter of fact that the transport subsidy formed part of the consideration for the purchase of the sugarcane by the appellant from the sugarcane growers.
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