https://www.taxtmi.com/caselaws?id=99618 Deliveries of sugar made under compulsory directions of the Controller were not sales because a contract of sale requires consensual assent and transfer of property for a price. The Controller acted under statutory authority, not as an agent of the purchaser, so there was no offer capable of acceptance by the Province and no voluntary bargain by the manufacturer. Mere compliance with mandatory supply directions, even with payment received, did not create a sale within the Bihar Sales Tax Act. The Act could not be construed so broadly as to exceed the Provincial Legislature's competence to tax only sales of goods. The supplies were therefore outside taxable turnover. en-us Mon, 26 Nov 1962 00:00:00 +0530 Tue, 22 Jul 2014 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99618 Deliveries of sugar made under compulsory directions of the Controller were not sales because a contract of sale requires consensual assent and transfer of property for a price. The Controller acted under statutory authority, not as an agent of the purchaser, so there was no offer capable of acceptance by the Province and no voluntary bargain by the manufacturer. Mere compliance with mandatory supply directions, even with payment received, did not create a sale within the Bihar Sales Tax Act. The Act could not be construed so broadly as to exceed the Provincial Legislature's competence to tax only sales of goods. The supplies were therefore outside taxable turnover. Case-Laws VAT and Sales Tax Mon, 26 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99618