JAGANNATHA SHETTY, J.

( 1 ) THESE two revision petitions by the common dealer are directed against the orders made by the karnataka Appellate Tribunal, Bangalore, made in S. T. A. Nos. 52 of 1977 and 1026 of 1977 respectively on 25th October, 1979.

( 2 ) THE common question raised in these petitions is, whether the amount paid by the dealer to growers of sugarcane, in terms of bonus, freight or lorry charges, would form part of the purchase turnover liable to tax under the Karnataka Sales Tax Act, 1957 ("the Act" ).

( 3 ) THE dealer is a company engaged in the manufacture of sugar. For the years 1969-70 and 1971-72 the company entered into agreements with the growers for purchase of sugarcane at the minimum purchase price fixed by the Central Government under the Sugarcane (Control) Order. Subsequently, there was some dispute between the company and the sugarcane growers as to the price payable for sugarcane. The dispute relating to the year 1969-70 was referred to an arbitrator, who made the award dated 30th October, 1970, directing that the company must pay rs. 3 per metric ton as bonus and out of that Rs. 1. 50 per metric ton should be paid before december, 1970, and the rema

Click Here to Read the rest of this document