2000 (2) TMI 790

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..... 1961 refers to a case where by reason of the payment to the seller the producer gets specific goods mentioned in the Table to the said Section of gets a right to collect or receive those goods by virtue of that payment. In the instant case, when the Government issues a licence, it only enables the licensee to carry trade or business in that item. The payment made by the licensee by way of licence .....

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..... es issued by the Government permitting the licensee to carry on liquor trade the provisions of Section 206-C are not attracted as the licensee does not fall within the concept of 'buyer' referred to in that Section. Buyer has to be buyer of goods and not merely a person who acquires a licence to carry on the business. Hence the Special leave Petition is dismissed.
Case laws, Decisions, Judgem .....

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