https://www.taxtmi.com/caselaws?id=156486 After the Forty-sixth Constitutional Amendment and the amendment to the Haryana General Sales Tax Act, compulsory transfers of rice under the levy procurement order were treated as taxable sales. The dealer's liability to sales tax was not avoided because the transaction was made under procurement directions or because tax had not been collected from the purchaser. The procurement price was treated as exclusive of tax, and relief directing the State to bear the tax was declined, while issues such as penalty, interest, and bardana were left to the statutory remedies. en-us Fri, 02 Dec 1988 00:00:00 +0530 Fri, 20 Sep 2013 16:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156486 After the Forty-sixth Constitutional Amendment and the amendment to the Haryana General Sales Tax Act, compulsory transfers of rice under the levy procurement order were treated as taxable sales. The dealer's liability to sales tax was not avoided because the transaction was made under procurement directions or because tax had not been collected from the purchaser. The procurement price was treated as exclusive of tax, and relief directing the State to bear the tax was declined, while issues such as penalty, interest, and bardana were left to the statutory remedies. Case-Laws VAT and Sales Tax Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156486