https://www.taxtmi.com/caselaws?id=150764 A levy-controlled transfer of rice was treated as a sale exigible to sales tax because the control order fixed price and supply conditions but did not exclude all volition or mutual assent; regulated delivery, quality determination and related performance terms still left material contractual elements. On that principle, statutory control did not convert the transaction into compulsory acquisition, and tax liability followed. The purchaser was also bound to reimburse the miller under the undertaking because it covered tax liability arising under the law in force, and the tax had in fact been paid. The reimbursement clause was therefore enforceable according to its terms. en-us Tue, 05 Feb 1974 00:00:00 +0530 Wed, 22 May 2013 13:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150764 A levy-controlled transfer of rice was treated as a sale exigible to sales tax because the control order fixed price and supply conditions but did not exclude all volition or mutual assent; regulated delivery, quality determination and related performance terms still left material contractual elements. On that principle, statutory control did not convert the transaction into compulsory acquisition, and tax liability followed. The purchaser was also bound to reimburse the miller under the undertaking because it covered tax liability arising under the law in force, and the tax had in fact been paid. The reimbursement clause was therefore enforceable according to its terms. Case-Laws VAT and Sales Tax Tue, 05 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150764