1985 (7) TMI 334

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....delivered by P. CHENNAKESAV REDDY, AG. C.J.-The only question that arises in these writ petitions is whether the levy and collection of sales tax on involuntary sales of rice to Food Corporation of India and A.P. State Civil Supplies Corporation under the A.P. Rice Procurement (Levy) Order, 1984, is valid. This question is no longer res integra. The Supreme Court in Vishnu Agencies (Pvt.) Ltd. ....

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....ed in that case. The Supreme Court observed at page 57 in the case of Vishnu Agencies (Pvt.) Ltd. v. Commercial Tax Officer [1978] 42 STC 31 (SC): "We would, however, like to clarify that though compulsory acquisition of property would exclude the element of mutual assent which is vital to a sale, the learned judges were, with respect, not right in holding in Chittar Mal Narain Das v. Commissio....