1980 (11) TMI 148

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..... eneral Sales Tax Act, 1958, hereinafter referred to as the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, the supply of foodgrains to the Food Corporation of India under the Foodgrains Levy Order will amount to disposal of such goods in any manner other than by way of sale in this State .....

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..... provisions of section 7(1) of the Act. The appeals preferred by the assessee before the Appellate Assistant Commissioner were rejected. The assessee then filed further appeals before the Board of Revenue. It was contended on behalf of the assessee that the levy of purchase tax was illegal as the supply of goods in question to the Food Corporation of India did not involve any element of volition a .....

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..... o purchase tax under section 7 of the Act?" This question was answered by this Court in favour of the department and it was held that the provisions of section 7 of the Act were attracted and that the dealers were liable to levy of purchase tax. 5.. The learned counsel for the assessee contended that the aforesaid decision did not take into account the distinction between the expressions "dispos .....

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