- (1.) Civil Appeal No.5678 of 2000. Whether the subsidy received by the appellant is to form part of its taxable turnover under the provisions of the Tamil Nadu General Sales Tax Act, is a short question which arises for consideration in this and the connected cases.
(2.) Briefly stated the facts are that in 1957 under the provisions of Section 3 of the Essential Commodities Act, 1955, the Central Government promulgated the Fertilizer (Control) Order. This Order has been revised from time to time and in respect of the assessment year 1996-97 we are concerned with the provisions of the Fertilizer (Control) Order, 1985.
(3.) Under the provisions of the Fertilizer (Control) Order, maximum selling price for different types of fertilizer is determined under Clause 3. No manufacturer like the appellant can sell or offer for sale any fertilizer at a price exceeding the maximum price or the rate fixed under Clause 3. Non-compliance or violation of the same attracts Penal consequences.;