1988 (12) TMI 317

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....plies Controller, Karnal, which supplies were made in compliance with the procurement orders issued under the Haryana Rice Procurement (Levy) Order, 1979, and Haryana Rice Procurement (Price Control) Order, 1968 [wrongly mentioned in the petition as Haryana Rice Procurement (Levy) Order, 1985], and for a direction to the State of Haryana and the District Food and Supplies Controller, Karnal (respondents 1 and 2) to pay the sales tax payable in respect of the supply of rice under the orders issued under the Levy Order and for a declaration that until the State Government pays the sales tax on the transactions of supply made in pursuance of the Levy Order, the assessing officers are not competent to recover the tax on these levy transactions.....

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....essary for our purpose and therefore, need not be quoted. The Haryana Rice Procurement (Levy) Order, 1979, and the Haryana Rice Procurement (Price Control) Order, 1968, were repealed by the Haryana Rice Procurement (Levy) Order, 1985, which came into force on April 24, 1985. Clause 19 of that Order which deals with repeal and savings provided that such repeal shall not- (a) affect the previous operation of the said orders or anything duly done or suffered thereunder; or (b) affect any right, privilege, obligation or liability, acquired or accrued or incurred under the said orders; or (c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the said orders; or (d) affect any investigation....

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....at a transaction in order to be subject to levy of sales tax under entry 92-A of the Union List or entry 54 of the State List should have the following ingredients, namely, parties competent to contract, mutual assent and transfer of property in goods from one of the parties to the contract to the other party thereto, for a price. In New India Sugar Mills Ltd. v. Commissioner of Sales Tax [1963] 14 STC 316; AIR 1963 SC 1207, the Supreme Court took the view that in the transfer of controlled commodities in pursuance of a direction under a Control Order, the element of volition by the seller or mutual assent is absent though it amounts to acquisition and, therefore, there is no sale as defined in the Sale of Goods Act, 1930. As a result of th....