https://www.taxtmi.com/caselaws?id=150150 A transaction involving controlled commodities remains a sale under section 2(g) of the Orissa Sales Tax Act, 1947 if the essential elements of sale are present, including competence of parties, transfer of property, and payment of price in money. Regulatory control may restrict freedom of contract, but it does not negate sale unless mutual assent is wholly excluded. Where consumers are not compelled to buy from a particular retailer and the retailer retains some real volition in supply, quantity, or mode of dealing, the arrangement continues to be a contract of sale and is liable to sales tax. en-us Tue, 19 Jan 1971 00:00:00 +0530 Thu, 09 May 2013 14:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150150 A transaction involving controlled commodities remains a sale under section 2(g) of the Orissa Sales Tax Act, 1947 if the essential elements of sale are present, including competence of parties, transfer of property, and payment of price in money. Regulatory control may restrict freedom of contract, but it does not negate sale unless mutual assent is wholly excluded. Where consumers are not compelled to buy from a particular retailer and the retailer retains some real volition in supply, quantity, or mode of dealing, the arrangement continues to be a contract of sale and is liable to sales tax. Case-Laws VAT and Sales Tax Tue, 19 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150150