TMI Blog1994 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... perphosphate, 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 excluding the subsidy amount from the purview of "turnover", but subsequently the impugned notices unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 laid down in the aforesaid cases are, in our opinion, fully applicable to the present case. In Dharamsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dealer. Subsidy amount received by the manufacturer is certainly not an amount for which goods are supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to tax, or had been under-assessed to tax at a rate lower than that at which it was assessable under the Act. The condition precedent for assessing under section 21 of the Act, being non-existent, the impugned notices and further proceedings pursuant thereto, are liable to be quashed. The impugned notices for reassessment for the years 1985-86 to 1988-89 both under the U.P. Sales Tax and Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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