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TMI Blog1976 (10) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... hing, that when an assessment has been set aside and is sought to be revived by a Validation Act, there should be a fresh assessment. Following this established position, we allow the writ petition and quash demand notice G.I. No. 1213/63-64 dated 25th June, 1973, passed by the respondent. The respondent will be at liberty to make a fresh assessment according to law. In the circumstances of the case, there will be no order as to costs. Advocate's fee Rs. 100. W.P.M.P. No. 4433 of 1974. In view of the fact that the main writ petition itself has been disposed of, no further orders are necessary on this miscellaneous petition. Petitions allowed. The judgment of the Court was delivered by SHARMA, J.-This judgment will dispose of G.S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Assessing Authority), Hissar v. Jaswant Singh[1971] 27 S.T.C. 582. The appeal filed by the firm before the Deputy Excise and Taxation Commissioner, Chandigarh, was dismissed on 22nd January, 1969, and the second appeal taken before the Chairman, Sales Tax Tribunal, Chandigarh, met the same fate on 30th June, 1971. At the instance of the assessee, this court directed the Chairman, Sales Tax Tribunal, Chandigarh, to refer the following question of law to us for our opinion: "Whether, on the facts and in the circumstances of the case, the sale of wheat products against permits issued by the District Food and Supplies Controller, Chandigarh, is liable to be taxed under the Punjab General Sales Tax Act, 1948?" Apparently, the answer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts must be present: (1) Parties should be competent to contract. (2) There should be mutual assent. (3) Property or goods should pass from the seller to the buyer. (4) The price in money should be paid or promised. Unless and until all the four elements are present in a transaction, it cannot be regarded as a sale. When viewed in this light, it is obvious that the deals between the petitioner-firm and the recipients of the products of wheat produced by it cannot be regarded as transactions of sale. In Jaswant Singh's case', which has been relied upon on behalf of the revenue, the court was concerned with the provisions of the Punjab Control of Bricks Supplies Order, 1956, and it observed: "Considering the provisions of the Control Order ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen between the corporation and the other States form one composite process which owed its origin to the arrangement arrived at between the State Government and the Central Government under which the States were required to contribute to the Central Food certain percentage of foodgrains, which, in turn, was passed on to the deficit States through the agency of the corporation. The Bench held that no sales tax or purchase tax was exigible on these transactions. Since Food Corporation of India's case(2) was decided later in point of time and is the decision of a Bench of co-ordinate jurisdiction, we are bound to follow the same with respect. We, accordingly, answer the question referred to us in the negative. There shall, however, be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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