https://www.taxtmi.com/caselaws?id=100777 Statutory control over sugarcane supply, pricing, quantity, and delivery did not eliminate mutual assent where growers and factories still entered into agreements showing offer, acceptance, and transfer of property on appropriation; such controlled transactions could still be sales of unascertained goods under the Mysore Sales Tax Act, 1957. Sugar factories purchasing cane as part of their business were treated as dealers because the statutory definition covered persons buying goods and those selling goods produced by manufacture. The levy of purchase tax at different rates across States was not shown to offend article 14, and the dealer's inability to pass the tax on to customers did not affect the validity of the levy. en-us Mon, 01 Nov 1971 00:00:00 +0530 Fri, 11 Dec 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100777 Statutory control over sugarcane supply, pricing, quantity, and delivery did not eliminate mutual assent where growers and factories still entered into agreements showing offer, acceptance, and transfer of property on appropriation; such controlled transactions could still be sales of unascertained goods under the Mysore Sales Tax Act, 1957. Sugar factories purchasing cane as part of their business were treated as dealers because the statutory definition covered persons buying goods and those selling goods produced by manufacture. The levy of purchase tax at different rates across States was not shown to offend article 14, and the dealer's inability to pass the tax on to customers did not affect the validity of the levy. Case-Laws VAT and Sales Tax Mon, 01 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100777