https://www.taxtmi.com/caselaws?id=150369 Compulsory procurement under the Orissa Rice Procurement (Levy) Order, 1964 constituted sales because the essential elements of transfer of property for consideration remained present and the levy order did not exclude contractual assent in substance. The transactions were also inter-State sales because the sale to the purchasing authority directly occasioned movement of goods to different places in West Bengal, bringing them within section 3 of the Central Sales Tax Act. The Tribunal's view was upheld and the reference was answered against the assessee. en-us Mon, 07 May 1973 00:00:00 +0530 Mon, 13 May 2013 17:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150369 Compulsory procurement under the Orissa Rice Procurement (Levy) Order, 1964 constituted sales because the essential elements of transfer of property for consideration remained present and the levy order did not exclude contractual assent in substance. The transactions were also inter-State sales because the sale to the purchasing authority directly occasioned movement of goods to different places in West Bengal, bringing them within section 3 of the Central Sales Tax Act. The Tribunal's view was upheld and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Mon, 07 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150369