https://www.taxtmi.com/caselaws?id=159905 Rice supplied under the Andhra Pradesh Rice Procurement (Levy) Order, 1984 was treated as a sale, not compulsory acquisition, because the scheme did not wholly exclude mutual assent. The Court noted that while procurement price and mandatory supply obligations were fixed, the order still allowed dispute over the analyst's report, re-analysis of samples, final price adjustment, delivery terms, incidental charges, packing, classification, quality specifications, and rejection of non-conforming rice. Because some real scope for agreement remained, even on limited matters, the turnover fell within the Andhra Pradesh General Sales Tax Act, 1957 and was taxable. en-us Wed, 16 Dec 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159905 Rice supplied under the Andhra Pradesh Rice Procurement (Levy) Order, 1984 was treated as a sale, not compulsory acquisition, because the scheme did not wholly exclude mutual assent. The Court noted that while procurement price and mandatory supply obligations were fixed, the order still allowed dispute over the analyst's report, re-analysis of samples, final price adjustment, delivery terms, incidental charges, packing, classification, quality specifications, and rejection of non-conforming rice. Because some real scope for agreement remained, even on limited matters, the turnover fell within the Andhra Pradesh General Sales Tax Act, 1957 and was taxable. Case-Laws VAT and Sales Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159905