https://www.taxtmi.com/caselaws?id=249283 A controlled supply of country spirit under a statutory contract was treated as a sale because the arrangement still involved transfer of goods for price with mutual assent, even though the transaction was heavily regulated; the deeming provision making the licensed contractor the first point seller was therefore within legislative competence and the supply was exigible to sales tax. Section 4 of the Assam General Sales Tax Act, 1993 could not validly exclude the High Court's writ jurisdiction under articles 226 and 227, since constitutional judicial review cannot be ousted; the provision was unconstitutional to that extent but was saved by reading it down to preserve writ jurisdiction. en-us Mon, 25 Jul 2011 00:00:00 +0530 Wed, 09 Jul 2014 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249283 A controlled supply of country spirit under a statutory contract was treated as a sale because the arrangement still involved transfer of goods for price with mutual assent, even though the transaction was heavily regulated; the deeming provision making the licensed contractor the first point seller was therefore within legislative competence and the supply was exigible to sales tax. Section 4 of the Assam General Sales Tax Act, 1993 could not validly exclude the High Court's writ jurisdiction under articles 226 and 227, since constitutional judicial review cannot be ousted; the provision was unconstitutional to that extent but was saved by reading it down to preserve writ jurisdiction. Case-Laws VAT and Sales Tax Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249283