2011 (8) TMI 886

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..... , the goods are being sold by the appellant to independent persons and invoices are being given in their own name and sales-tax is being paid on them - Decided in favor of the assessee - ST/1810/2010 - ST/516/2011(PB) - Dated:- 8-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Shekhar Vyas, Advocate, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. .....

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..... of the Finance Act, 1994, a C F Agent means any person who is engaged in providing services either directly or indirectly connected with the clearing or forwarding in any manner to any person and includes consignment agent. The scope of said services stand accepted by the Board by its Circular dated 11-7-1997 according to which a C F agent receives dispatch orders from their principal. In the pres .....

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