https://www.taxtmi.com/caselaws?id=153116 Compulsory levy procurement of rice under a statutory order was treated as compulsory acquisition, not a consensual sale, because the obligation arose from the mandate itself rather than mutual assent; sales tax was therefore not attracted. The Punjab and Haryana High Court also held that Vishnu Agencies did not impliedly overrule the earlier levy-procurement ruling, as it concerned different control orders where sufficient volition and consensuality were found. Departmental instructions assuming that all levy procurement transactions were taxable sales lacked legal foundation and were quashed, with relief granted to the assessee. en-us Thu, 03 Apr 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153116 Compulsory levy procurement of rice under a statutory order was treated as compulsory acquisition, not a consensual sale, because the obligation arose from the mandate itself rather than mutual assent; sales tax was therefore not attracted. The Punjab and Haryana High Court also held that Vishnu Agencies did not impliedly overrule the earlier levy-procurement ruling, as it concerned different control orders where sufficient volition and consensuality were found. Departmental instructions assuming that all levy procurement transactions were taxable sales lacked legal foundation and were quashed, with relief granted to the assessee. Case-Laws VAT and Sales Tax Thu, 03 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153116