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TMI Blog2014 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Sales Tax. Further the coal purchased is being sold by them to small consumers in the country on the basis of invoices raised by the appellants and on payment of Sales tax. This fact, by itself, is sufficient to reflect upon the nature of the relationship being enjoyed by the appellant with M/s. Coal India Ltd. This shows that the appellant is a buyer and seller of coal and cannot be held to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is a cooperative society registered under the Multi State Cooperative Societies Act, 2002. As per the agreement with the Coal India Ltd., they purchased the coal from them at a fixed price and sold the same to their customers at price which is more than the purchase price by 5%. It is seen that the purchases are being made by the appellant on the invoices and payments are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minated into an order passed by the original adjudicating authority. 5. After appreciating the submissions made by both sides, we find that there is no dispute about the fact that appellant is purchasing coal from the CIL under the cover of invoices raised by CIL on payment of Sales Tax. Further the coal purchased is being sold by them to small consumers in the country on the basis of invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discount and they sell such stamp papers to retail customers, the activity of buying from the government and selling to customers cannot be termed as services and the discount has to be held as services in the course of buying and selling of goods and the discount made available to licensed stamp vendors is outside expression 'Commission or brokerage' Though the said decision is under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 8. Though we have prima facie held in favour of the assessee on merits, we also find that the major part of the demand is hit by bar of limitation, having been raised on 2.12.09 for the period February, 2005 to 31.3.09. Admittedly the issue involved is a contentious issue on interpretation of law and there is nothing on record to attribute any positive act on the part of the assessee to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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