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TMI Blog1972 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1957, hereinafter called the Act. The common question raised in these petitions is, whether the amount paid by the assessee to growers of sugarcane as harvesting and transportation charges forms part of the purchase turnover liable to tax under the Act. The assessee manufactures sugar in its factory, and for consumption in its factory purchases sugarcane from cane growers. The minimum purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,953.96 (2) For the year 1962-63 Rs. 5,90,847.57 (3) For the year 1963-64 Rs. 7,87,876.05 ------------------------- Total Rs. 17,01,677.58 ------------------------- The assessing authority included the aforesaid amounts in the taxable turnover of the assessee and levied purchase tax. Under the Act, tax on sugarcane is levied at the purchase point on the purchase turnover. The assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). In the said case the assessee was a controlled stock-holder of iron and steel under the Iron and Steel Control Order, 1956, and as such it was not entitled to charge a price higher than the price fixed by the Government of India. A notification of the Central Government dated 18th October, 1958, issued under the said Order further provided that "the customer shall pay to the controlled stock-ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a subsequent notification it was provided that "the customer shall pay to the controlled stock-holder the Central sales tax incurred by the controlled stock-holder in obtaining the material and also pay such additional Central sales tax, if any, incurred on the sale to the customer". In the instant case, the Central Government had fixed only the minimum price for sugarcane and not the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of sugarcane supplied. The term "turnover" has been defined to mean "the aggregate amount for which goods are bought by a dealer": vide section 2(v). In our opinion, the aggregate of all amounts including additional amounts paid by the assessee towards harvesting and transportation charges is the assessee's turnover and the view taken by the Sales Tax Appellate Tribunal was right. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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