Appellant Not a Clearing and Forwarding Agent Despite Logistics Role, Court Rules No Principal-Agent Relationship Exists.

Classification of Services - Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also loading of the same onto the truck, it cannot be said that the appellant has acted as agent of the principal–least of all as a C & F Agent of the principal - cannot be said to have acted as C & F Agent. .....

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