https://www.taxtmi.com/caselaws?id=154775 Procurement of rice under a statutory levy scheme was treated as compulsory acquisition rather than a consensual sale, because the supplier had no real freedom to bargain and the Food Corporation of India was not acting as a dealer in that context; sales tax on those procurements was therefore unsustainable. Bardana transferred with the goods was treated as incidental packing material, and in the absence of a separate bargain or independent agreement to sell it, no distinct taxable sale of bardana could be inferred. The tax demands and allied orders were accordingly set aside on these substantive points. en-us Wed, 26 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154775 Procurement of rice under a statutory levy scheme was treated as compulsory acquisition rather than a consensual sale, because the supplier had no real freedom to bargain and the Food Corporation of India was not acting as a dealer in that context; sales tax on those procurements was therefore unsustainable. Bardana transferred with the goods was treated as incidental packing material, and in the absence of a separate bargain or independent agreement to sell it, no distinct taxable sale of bardana could be inferred. The tax demands and allied orders were accordingly set aside on these substantive points. Case-Laws VAT and Sales Tax Wed, 26 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154775