( 1 ) THESE are three revision petitions preferred by a common assessee under section 23 of the mysore Sales Tax Act, 1957, hereinafter called the Act. The common question raised in these petitions is, whether the amount paid by the assessee to growers of sugarcane as harvesting and transportation charges forms part of the purchase turnover liable to tax under the Act.

( 2 ) THE assessee manufactures sugar in its factory, and for consumption in its factory purchase sugarcane from cane growers. The minimum purchase price of sugarcane has been fixed by the central Government by its order dated 21st April, 1961, issued under the Sugarcane (Control)Order, 1956. The assessee entered into agreements with sugarcane growers for purchase of sugarcane at the minimum price fixed by the order of the Central Government. Under the said agreements, the growers were to deliver their sugarcane, f. o. r. the factory premises. As an inducement to the growers to supply more sugarcane, the assessee promised to pay, in addition to the minimum price agreed upon, the harvesting and transportation charges at the rate of four paise per quintal.

( 3 ) PAYMENTS made by the assessee to the