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TMI Blog2018 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 'the Act'. Case called twice. None appears at the assessee's behest. The Registry has already sent RPAD notice(es); dated 02.07.2018. We accordingly proceed ex parte. 2. It emerges at the outset that the Revenue's sole substantive grievance identically pleaded in the instant two appeals seeks to restore Assessing Officer's action invoking section 40A(3) disallowances of Rs. 2,52,77,125/- and Rs. 99,63,303/- (assessment year-wise) alleging cash payments in violation of specified modes for purchasing country spirit from payee M/s Asansol Bottling & Packaging Co Ltd. Learned Departmental Representative vehemently contends during the course of hearing that CIT(A) has erred in law as well as on facts in deleting the impugned disallowance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Excise Rules 2005 as below:- "Warehouse" under Rule 2(vii) of the W.B. Excise Rules 2015, means the warehouse for supply of country spirit to retail vendors, established at convenient places by the Commissioner at the expense of the State Government, or at the expense of a person to whom the exclusive privilege of supplying or selling country spirit by wholesale has been granted under section 22 of the Act, or of a licensed wholesale vendor of country spirit. The above definition makes it clear that the 'Warehouse' referred to under the State Excise Rules is under the direct control and authority of the Commissioner of State Excise because it is established by the Commissioner of State Excise and as such is a State Government establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling retail, or (e) Of manufacturing and supplying by wholesale and selling retail Any country liquor or intoxicating drug within any specific local area; provided that public notice shall be given to the intention to grant any such exclusive privilege, and that any objections made by any person residing within the area affected shall be considered before an e exclusive privilege is granted. (2) No grantee of any privilege under sub-section (1)shall exercise the same unless or until he has received a license in that behalf form the Collector or the Excise Commissioner. Hence, it could be safely concluded that M/s Asansol Bottling & Packaging Co. Pvt. Ltd. (Bottling Plant) is a warehouse within the meaning of Rule 2(vii) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construed as an agent of the State Government. For the sake of convenience, the relevant rule is reproduced hereunder:- "Rule 6DD(k)- where the payment is made by any person to his agent who is required to make payment in cash for goods or services on behalf of such person. The payment made by the assessee retail vendor to the principal, Government of West Bengal through its wholesale agent. The relationship between the assessee (athorized retailer) and Government of West Bengal (the supplier) acting under W4est Bengal Excise Rules through its Authorized Wholesaler Licensee (Agent), both de facto and demure, is one of 'Principal' and 'Agent'. We hold that the assessee retail vendor had made payment to the said agent (wholesale licens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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