https://www.taxtmi.com/caselaws?id=148463 Supplies of wheat by licensed dealers to the Regional Food Controller under the U.P. Wheat Procurement (Levy) Order, 1959 were treated as sales for sales tax purposes because the statutory compulsion did not remove the essential elements of sale. The Levy Order regulated the terms of contracting and imposed a duty to sell specified quantities at controlled prices, but it still contemplated transfer by a dealer, with payment, delivery and passing of property remaining part of the transaction. A transaction compelled by statute remains a sale in law if agreement, transfer of property and price are preserved, and the statute merely regulates the contracting field without destroying mutual assent or free consent. en-us Wed, 26 Feb 1969 00:00:00 +0530 Mon, 29 Apr 2013 09:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148463 Supplies of wheat by licensed dealers to the Regional Food Controller under the U.P. Wheat Procurement (Levy) Order, 1959 were treated as sales for sales tax purposes because the statutory compulsion did not remove the essential elements of sale. The Levy Order regulated the terms of contracting and imposed a duty to sell specified quantities at controlled prices, but it still contemplated transfer by a dealer, with payment, delivery and passing of property remaining part of the transaction. A transaction compelled by statute remains a sale in law if agreement, transfer of property and price are preserved, and the statute merely regulates the contracting field without destroying mutual assent or free consent. Case-Laws VAT and Sales Tax Wed, 26 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148463