https://www.taxtmi.com/caselaws?id=154805 After the Forty-sixth Amendment, transfers of property in goods otherwise than under a contract fell within the expanded concept of sale or purchase under Article 366(29A). The Haryana General Sales Tax Act, 1973 was correspondingly amended to widen "sale" and "purchase" retrospectively from 2 February 1983, and the procurement price under the Levy Order was stated to be exclusive of taxes. On that basis, rice procurement transactions were treated as taxable, and sales tax could lawfully be added to the procurement price. The levy of sales tax on rice procurement was upheld, and the challenge failed. en-us Wed, 11 Feb 1987 00:00:00 +0530 Tue, 27 Aug 2013 15:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154805 After the Forty-sixth Amendment, transfers of property in goods otherwise than under a contract fell within the expanded concept of sale or purchase under Article 366(29A). The Haryana General Sales Tax Act, 1973 was correspondingly amended to widen "sale" and "purchase" retrospectively from 2 February 1983, and the procurement price under the Levy Order was stated to be exclusive of taxes. On that basis, rice procurement transactions were treated as taxable, and sales tax could lawfully be added to the procurement price. The levy of sales tax on rice procurement was upheld, and the challenge failed. Case-Laws VAT and Sales Tax Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154805