https://www.taxtmi.com/caselaws?id=102777 Compulsory delivery of coffee under the Coffee Act, 1942 was treated as a sale and purchase because the statutory scheme involved transfer of property for consideration, with growers required to deliver coffee and receive payment from the pool fund; it was not compulsory acquisition. The Coffee Board was held to be neither trustee nor agent of the growers, as the coffee vested in the Board on delivery and growers retained only a statutory right to payment. Transactions relied on for export exemption did not qualify as sales in the course of export, so the purchase tax under the Karnataka Sales Tax Act, 1957 remained exigible. en-us Wed, 11 May 1988 00:00:00 +0530 Tue, 22 Jul 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102777 Compulsory delivery of coffee under the Coffee Act, 1942 was treated as a sale and purchase because the statutory scheme involved transfer of property for consideration, with growers required to deliver coffee and receive payment from the pool fund; it was not compulsory acquisition. The Coffee Board was held to be neither trustee nor agent of the growers, as the coffee vested in the Board on delivery and growers retained only a statutory right to payment. Transactions relied on for export exemption did not qualify as sales in the course of export, so the purchase tax under the Karnataka Sales Tax Act, 1957 remained exigible. Case-Laws VAT and Sales Tax Wed, 11 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102777