FOOD CORPORATION OF INDIA vs STATE OF PUNJAB — C.A. No. 5825/2007

Case Summary: Food Corporation of India v. State of Punjab (C.A. No. 005825/2007) The Supreme Court dismissed FCI's appeal challenging a tax demand of Rs. 12,47,069 for Assessment Year 1975-76 under the Punjab General Sales Tax Act 1948. FCI argued that commission charges paid to commission agents should not be included in taxable turnover since foodgrains were purchased at Central Government-notified Minimum Support Prices. The Court rejected this argument, holding that commission charges are includible in gross turnover under Section 4 of the Act, regardless of price fixation by government. The appeal was dismissed with no order as to costs on December 11, 2007. This case analysis is maintained by casestatus.in based on publicly available court records.