https://www.taxtmi.com/caselaws?id=150068 Supply of rice by millers to retail dealers under requisition and control orders remained a taxable sale where the essential incidents of sale were not wholly displaced by statutory control. The court held that a transaction is not a sale only when compulsion removes all real choice and converts it into compulsory acquisition; if terms such as delivery, timing, or payment remain open, the sale character survives. On the facts, valid and binding contracts existed, title passed to the dealers, and the control orders contemplated sales tax. The supply was therefore exigible to sales tax under the Act. en-us Tue, 31 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 14:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150068 Supply of rice by millers to retail dealers under requisition and control orders remained a taxable sale where the essential incidents of sale were not wholly displaced by statutory control. The court held that a transaction is not a sale only when compulsion removes all real choice and converts it into compulsory acquisition; if terms such as delivery, timing, or payment remain open, the sale character survives. On the facts, valid and binding contracts existed, title passed to the dealers, and the control orders contemplated sales tax. The supply was therefore exigible to sales tax under the Act. Case-Laws VAT and Sales Tax Tue, 31 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150068