1978 (3) TMI 186

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..... ommon order. These petitions are filed by the assessee under section 23(1) of the Karnataka Sales Tax Act, 1957. They relate to different years of assessment. The petitioner is the owner and occupier of a factory where sugar is manufactured out of sugarcane. It purchased sugarcane from its members during the relevant assessment years. It paid a certain amount to each of the sugarcane suppliers d .....

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..... The expression "turnover" is defined under the Karnataka Sales Tax Act, 1957, as the aggregate amount for which the goods are bought or sold or supplied or distributed by a dealer either directly or through another on his own account or on account of others whether for cash or for deferred payment or valuable consideration. The expression "total turnover" means the aggregate turnover in all goo .....

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..... s of sugarcane. Even the agreements entered into between the suppliers and the petitioner are not made available to the court. In this state of evidence, the Tribunal below was not wrong in holding that the amount in question, though called as khodki charges, had been in fact paid as part of the consideration for the sugarcane supplied to it by the grower. The point of time at which such payment .....

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