https://www.taxtmi.com/caselaws?id=154447 Compulsory rice procurement under the A.P. Rice Procurement (Levy) Order, 1984 was treated as a sale in law, because a transaction carried out under mandatory statutory terms may still retain the legal character of sale despite the absence of a conventional voluntary bargain. Applying the Supreme Court principle in Vishnu Agencies, involuntary levy sales of rice remained taxable sales, so sales tax could validly be levied and collected on them. The writ petitions therefore failed. en-us Fri, 12 Jul 1985 00:00:00 +0530 Wed, 21 Aug 2013 14:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154447 Compulsory rice procurement under the A.P. Rice Procurement (Levy) Order, 1984 was treated as a sale in law, because a transaction carried out under mandatory statutory terms may still retain the legal character of sale despite the absence of a conventional voluntary bargain. Applying the Supreme Court principle in Vishnu Agencies, involuntary levy sales of rice remained taxable sales, so sales tax could validly be levied and collected on them. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Fri, 12 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154447