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TMI Blog2016 (2) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... e the purchase price for the purpose of assessment to tax. Petition dismissed - decided against petitioner. - Revision Petition No. 12 of 2015 - - - Dated:- 17-2-2016 - Hrishikesh Roy and Manojit Bhuyan, JJ. For the petitioner : Mr. O. P. Bhati, Advocate. For the Respondents : Mr. S. Chetia, Advocate JUDGMENT This is a revision application under Section 81 of the Assam Value Added Tax Act, 2003 (hereinafter referred to VAT Act ). The challenge here is to the order dated 8.5.2014 (Annexure-E), whereby the appeal of the dealer against the decision of the Commissioner of Taxes, Assam was dismissed by the Assam Board of Revenue. 2. The dealer contends that the component of transport subsidy should be excluded w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of sale, cannot be regarded as part of purchase price on which tax is payable. 5. But in the present case, admittedly the petitioner had paid the freight charge on import of coal and through the impugned assessment, the revenue authorities included the freight charge to the total price, to determine the turnover of the dealer for the purpose of assessment to Tax. In E.I.D. Parry (I) Ltd vs- Assistant Commissioner of Commercial Taxes, reported in (2000) 2 SCC 321, the Supreme Court opined that transport subsidy was part of the consideration and it can be regarded as the component of the purchase price. In E.I.D. Parry (I) (supra) the Apex Court was called upon to consider as to whether the planting subsidy paid to the sugarcane-gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also other amounts which are payable by the purchaser or which represent the expenses required for completing the sale as the seller would ordinarily include all of them in the price at which he would sell his goods. But if the sale price is fixed statutorily then the only obligation of the purchaser under the agreement would be to pay that price only and no other amount can be included in the purchase price even if the same is paid by the purchaser to the seller. 21. For the same reasons we hold that the transport subsidy was a part of the consideration for which sugarcane was sold by the sugarcane-growers to the appellants. Though the agreements between the parties provided for delivery by the sugarcane growers at the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Madras High Court which was called upon to decide between conflicting decisions of the High Court on the aspect as to whether transport subsidies were includible in the purchase turnover of the Sugar Mills which were purchasing sugarcane under the Tamil Nadu General Sales Tax Act, 1959. The Apex Court on a final analysis found that the transport subsidy formed part of the consideration for the purchase of sugarcane from the sugarcane-growers. This view can be had from paragraph 15 of the said judgment. 7. The Entry Tax is leviable on the import value of the specified goods under Section 3 of the 2008 Act and when we look at the definition of import value under Section 2(f), it is clear that when freight charge is paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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