UNION TERRITORY OF CHANDIGARH vs M/S. AMRIT ROLLER FLOUR MILLS

The Supreme Court held that the transactions conducted by the respondent, a Roller Flour Mills licensee, constituted 'sales' under Clause (h) of Section 2 of the Punjab General Sales Tax Act, 1948, despite the regulatory framework imposed by the Wheat Roller Flour Mills (Licensing and Control) Order, 1957. The Court referenced its earlier decision in Vishnu Agencies (Pvt.) Ltd. v. Commercial Tax Officer, affirming that such transactions are liable to sales tax. Consequently, the High Court's judgment was set aside, and the question was answered in favor of the appellant.