( 1 ) THE controversy in this case is similar to the one in W. P. No. 4991 of 1988 [reported as Fertiliser Corporation of India Ltd. v. Commercial Tax Officer [1991] 83 STC 1 (AP)] decided today but the assessment here is under the Central Sales Tax Act, 1956, in respect of inter-State sales. The definitions of the words "sale price" under section 2 (h) and "turnover" under section 2 (j) of the Central Sales Tax Act are as follows : "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;" "turnover used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period and determined in accordance with the provisions of this Act and the rules made thereunder. " For the purpose of resolving the controversy in this case the distinction in the definition of "turnover" under the A. P. General Sales Tax Act, 1957, does not make any difference. For the reasons given in the judgment in W. P. No. 4991 of 1988 [reported as Fertiliser Corporation of India Ltd. v. Commercial Tax Officer [1991] 83 STC 129 (AP)] pronounced today, this writ petition is disposed of with the following directions. The assessment order for the assessment year 1984-85 under the Central Sales Tax Act on the file of the Commercial Tax Officer (OFA), Punjagutta Division, Hyderabad, to the extent it includes the subsidy as a part of turnover and brings it to tax is set aside. The proceedings under the in respect of other items will be decided according to law. No costs.