https://www.taxtmi.com/caselaws?id=159727 Broken rice, husk and rice bran obtained during milling of paddy were not includible in turnover where the agreement fixed remuneration only at a stated rate per quintal and treated the by-products as the agent's property. The clause on sales tax for the by-products did not, by itself, establish a sale, because a taxable sale requires transfer of property in goods for cash, deferred payment, or other valuable consideration. As the agreement did not show that the by-products were transferred as part of milling charges or any other consideration, the inference of sale to the millers was unsustainable and the assessment was set aside. en-us Sun, 13 Apr 1997 00:00:00 +0530 Sat, 30 Nov 2013 14:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159727 Broken rice, husk and rice bran obtained during milling of paddy were not includible in turnover where the agreement fixed remuneration only at a stated rate per quintal and treated the by-products as the agent's property. The clause on sales tax for the by-products did not, by itself, establish a sale, because a taxable sale requires transfer of property in goods for cash, deferred payment, or other valuable consideration. As the agreement did not show that the by-products were transferred as part of milling charges or any other consideration, the inference of sale to the millers was unsustainable and the assessment was set aside. Case-Laws VAT and Sales Tax Sun, 13 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159727