2011 (7) TMI 827

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..... also to arrange insurance of the goods in the joint name with the principal - Appellants are entitled for annual commission on the volume of sales - Appeal is dismissed - ST/86/2007 - ST/288/2011(PB) - Dated:- 12-7-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Ms. Vidhi Goyal, C.A., for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order per : S.S. Kang, Vi .....

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..... ds from M/s. Bayer ABS Ltd. and selling in the market and are dealing at arms length therefore they cannot be treated as Clearing and Forwarding Agent which includes also consignment agent. 4. Learned S.D.R. submitted that as per the agreement between the Appellant and the principal the Appellants are entitled for commission in respect of the goods and the agreement is termed as consignment stoc .....

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