https://www.taxtmi.com/caselaws?id=151099 Rice procurement under a statutory levy order was held not to create a principal-agent relationship between State officers and the Food Corporation of India, because compulsory procurement under delegated powers did not amount to legal representation of the Corporation. The onward supply of rice was also held not to be a taxable sale, as the levy scheme involved statutory compulsion, no mutual assent, no freedom of contract, and no profit-motive. The Court further held that the writ petitions were maintainable despite an appellate remedy, since the challenge went to jurisdiction and rested on admitted or patent facts. The assessment orders and demand notices were quashed. en-us Sat, 17 May 1975 00:00:00 +0530 Thu, 30 May 2013 14:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151099 Rice procurement under a statutory levy order was held not to create a principal-agent relationship between State officers and the Food Corporation of India, because compulsory procurement under delegated powers did not amount to legal representation of the Corporation. The onward supply of rice was also held not to be a taxable sale, as the levy scheme involved statutory compulsion, no mutual assent, no freedom of contract, and no profit-motive. The Court further held that the writ petitions were maintainable despite an appellate remedy, since the challenge went to jurisdiction and rested on admitted or patent facts. The assessment orders and demand notices were quashed. Case-Laws VAT and Sales Tax Sat, 17 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151099