https://www.taxtmi.com/caselaws?id=150655 A statutory deeming provision treated the Food Corporation as a dealer in fertiliser distribution because it acted as an agent of the Central Government and profit motive was immaterial. The fertiliser supplies to the State Government or its nominees were held to be sales, as the control scheme regulated the transaction but did not remove offer, acceptance and contractual assent. Turnover from the sale of damaged foodgrains was also taxable because those sales were made in the course of regular business and no exemption applied. en-us Wed, 10 Apr 1974 00:00:00 +0530 Mon, 20 May 2013 18:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150655 A statutory deeming provision treated the Food Corporation as a dealer in fertiliser distribution because it acted as an agent of the Central Government and profit motive was immaterial. The fertiliser supplies to the State Government or its nominees were held to be sales, as the control scheme regulated the transaction but did not remove offer, acceptance and contractual assent. Turnover from the sale of damaged foodgrains was also taxable because those sales were made in the course of regular business and no exemption applied. Case-Laws VAT and Sales Tax Wed, 10 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150655