https://www.taxtmi.com/caselaws?id=151342 Controlled fair price shop transactions with ration card holders were treated as sales because they involved transfer of property in goods for consideration and retained an element of real volition, even though price, quantity, and supply were regulated. On that basis, the dealers fell within the Bihar Sales Tax Act, 1959, and the State definition of sale was not inconsistent with the Sale of Goods Act, 1930. Once the transactions were treated as sales, liability to additional sales tax and the requirement of valid registration followed, and the assessment notice was not legally invalid. en-us Mon, 21 Jun 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151342 Controlled fair price shop transactions with ration card holders were treated as sales because they involved transfer of property in goods for consideration and retained an element of real volition, even though price, quantity, and supply were regulated. On that basis, the dealers fell within the Bihar Sales Tax Act, 1959, and the State definition of sale was not inconsistent with the Sale of Goods Act, 1930. Once the transactions were treated as sales, liability to additional sales tax and the requirement of valid registration followed, and the assessment notice was not legally invalid. Case-Laws VAT and Sales Tax Mon, 21 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151342