https://www.taxtmi.com/caselaws?id=151345 Statutory control over the purchase, extraction and disposal of wheat products under the Essential Commodities Act left no real mutual assent between the miller and recipients, so the essential elements of sale were absent and the transactions were not taxable as sales. Where an assessment had earlier been set aside and was later sought to be revived by a validating statute, the authority was required to make a fresh assessment before enforcing any demand. On that basis, the demand notice founded on the revived assessment could not be sustained and was quashed, with liberty reserved to proceed according to law by fresh assessment. en-us Wed, 13 Oct 1976 00:00:00 +0530 Tue, 04 Jun 2013 17:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151345 Statutory control over the purchase, extraction and disposal of wheat products under the Essential Commodities Act left no real mutual assent between the miller and recipients, so the essential elements of sale were absent and the transactions were not taxable as sales. Where an assessment had earlier been set aside and was later sought to be revived by a validating statute, the authority was required to make a fresh assessment before enforcing any demand. On that basis, the demand notice founded on the revived assessment could not be sustained and was quashed, with liberty reserved to proceed according to law by fresh assessment. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151345