https://www.taxtmi.com/caselaws?id=153323 Compulsory supply of wheat and juwar to the Food Corporation of India under the Foodgrains Levy Order was treated as disposal of goods otherwise than by sale for purposes of purchase tax. The Madhya Pradesh High Court followed its earlier Division Bench view on the same statutory provision and levy scheme, and held that the involuntary nature of the supply did not exclude section 7 of the M.P. General Sales Tax Act, 1958. The supply was therefore exigible to purchase tax, and the issue was answered against the assessee. en-us Wed, 12 Nov 1980 00:00:00 +0530 Mon, 22 Jul 2013 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153323 Compulsory supply of wheat and juwar to the Food Corporation of India under the Foodgrains Levy Order was treated as disposal of goods otherwise than by sale for purposes of purchase tax. The Madhya Pradesh High Court followed its earlier Division Bench view on the same statutory provision and levy scheme, and held that the involuntary nature of the supply did not exclude section 7 of the M.P. General Sales Tax Act, 1958. The supply was therefore exigible to purchase tax, and the issue was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 12 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153323