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1979 (3) TMI 175 - SUPREME COURTWhether the alleged sales were not sales in the eye of law as the respondent had no volition in the distribution of liquor, which was received from the manufacturing concern at Jammu? Held that:- Appeal allowed. Even assuming in favour of the respondent-company that it did not carry on the trade thinking that it would be liable to pay sales tax, the area of consensuality still left in the field for the purpose of agreeing to the final terms of the transactions between the company and its retail dealers was quite sufficient for the application of the ratio of Vishnu Agencies [1977 (12) TMI 118 - SUPREME COURT OF INDIA]. Having considered all that was submitted on behalf of the respondent-company, we find that there is no escape from the conclusion in this case that the transactions in question were sales exigible to sales tax.
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