https://www.taxtmi.com/caselaws?id=100733 Compulsory wheat supplies by licensed dealers under the U.P. Wheat Procurement (Levy) Order, 1959 were not sales within section 2(h) of the U.P. Sales Tax Act, 1948 because the definition of sale had to be read with the Sale of Goods Act, which requires a contract and mutual assent. The Levy Order imposed a statutory obligation to deliver fixed quantities at controlled prices, enforced by search, seizure and penalties, so the source of the transaction was the order itself, not consensual bargaining. As mutual assent was absent and the transaction was a compulsory acquisition rather than a contract of sale, sales tax could not be levied. en-us Tue, 21 Jul 1970 00:00:00 +0530 Tue, 22 Jul 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100733 Compulsory wheat supplies by licensed dealers under the U.P. Wheat Procurement (Levy) Order, 1959 were not sales within section 2(h) of the U.P. Sales Tax Act, 1948 because the definition of sale had to be read with the Sale of Goods Act, which requires a contract and mutual assent. The Levy Order imposed a statutory obligation to deliver fixed quantities at controlled prices, enforced by search, seizure and penalties, so the source of the transaction was the order itself, not consensual bargaining. As mutual assent was absent and the transaction was a compulsory acquisition rather than a contract of sale, sales tax could not be levied. Case-Laws VAT and Sales Tax Tue, 21 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100733