https://www.taxtmi.com/caselaws?id=146233 Statutory control over the supply, price, allocation, and purchaser of iron and steel does not by itself prevent a transaction from being a sale in law. The legal concept of "sale of goods" still requires an agreement to sell, money consideration, and transfer of property, but those elements can exist despite control order restrictions. On the facts described, the transactions involved offer, scrutiny by the Controller, acceptance by the producer, issue of works orders, despatch of goods, and payment within controlled limits, so they were treated as sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. Earlier decisions were distinguished where contractual volition or agreement for sale was absent. en-us Wed, 17 Aug 1966 00:00:00 +0530 Tue, 23 Apr 2013 17:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146233 Statutory control over the supply, price, allocation, and purchaser of iron and steel does not by itself prevent a transaction from being a sale in law. The legal concept of "sale of goods" still requires an agreement to sell, money consideration, and transfer of property, but those elements can exist despite control order restrictions. On the facts described, the transactions involved offer, scrutiny by the Controller, acceptance by the producer, issue of works orders, despatch of goods, and payment within controlled limits, so they were treated as sales exigible to tax under the Bengal Finance (Sales Tax) Act, 1941. Earlier decisions were distinguished where contractual volition or agreement for sale was absent. Case-Laws VAT and Sales Tax Wed, 17 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146233