1985 (7) TMI 334

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..... her 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. v. Commercial Tax Officer [1978] 42 STC 31 (SC) had an occasion to consider the identical question. It held: .....

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..... 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. Commissioner of Sales Tax [1970] 26 STC 344 (SC) that even if in respect of the place of delivery and the place of paymen .....

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