https://www.taxtmi.com/caselaws?id=150763 Supplies of rice under the Orissa Rice Procurement (Levy) Order, 1964 are treated as sales where the levy order fixes quantity and price but does not eliminate mutual assent or consideration. The controlling test is whether the regulatory framework leaves sufficient volition for a contract of sale despite compulsory features. On that reasoning, controlled supply transactions may still amount to taxable sales under the Central Sales Tax Act, and the earlier view treating similar levy supplies as non-sales was not accepted. en-us Fri, 26 Sep 1975 00:00:00 +0530 Wed, 22 May 2013 13:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150763 Supplies of rice under the Orissa Rice Procurement (Levy) Order, 1964 are treated as sales where the levy order fixes quantity and price but does not eliminate mutual assent or consideration. The controlling test is whether the regulatory framework leaves sufficient volition for a contract of sale despite compulsory features. On that reasoning, controlled supply transactions may still amount to taxable sales under the Central Sales Tax Act, and the earlier view treating similar levy supplies as non-sales was not accepted. Case-Laws VAT and Sales Tax Fri, 26 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150763