Tribunal Confirms Purchase Tax on Sugar Mill: Includes Sugar Cane Cost, Plantation Subsidy, and Transportation Charges.

Levy of purchase tax - Valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the components of price for the sugar cane, plantation subsidy and transportation charges paid by the Assessee for transportation of sugar cane from the sugarcane fields to the factory premises of the Petitioner .....

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