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TMI Blog2019 (2) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that what is to be looked into is the substance and not the form of it. The matter is remanded back to the file of the adjudicating authority, who shall pass a denovo order in accordance with law - appeal allowed by way of remand. - Appeal No. ST/753/2010 - FINAL ORDER No. 40245/2019 - Dated:- 8-1-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri S. Rajesh, Advocate for the Appellant Ms. T. Ushadevi, DC (AR) for the Respondent ORDER Per P. Dinesha The appellant is registered under the Tamilnadu Co-operative Society Act, 1983 and one of its object is to act as an agent of the District Milk Producers Co-operative Union for sale of milk and milk products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me by this appeal. The Commissioner has held interalia that the Bylaws of the society authorised the society to act as an Agent of the Union; that though the union raises its invoices in the name of the society, the amount which is billed is the same at which the milk is sold to the ultimate buyer; the issuance of Form-16A by the union which is shown as Agent s Commission is in conformity with the above clause of the bylaws; that based on the above the relationship between the union and the society is Principal to agent etc. 3. Heard Shri S. Rajesh, Ld. Advocate appeared for the assessee and Ms. T. Ushadevi, DC(AR) appeared for the Revenue. 4. We have carefully considered the documents placed on record and also gone through variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any discussion or any reference to the Balance sheets in the impugned order since, admittedly, same were not filed before the lower authority. Balance sheet is a very important piece of document which is also signed by a special officer and we are of the considered opinion and the same should have been filed before the lower authority, who should have the benefit of the same before passing the order and hence we are constrained to remand the matter back to the file of the adjudicating authority who shall pass a fresh denovo adjudication order, after considering these vital documents, before passing the final order. 6. It is also of equal importance to refer to the decision of the Hon ble Supreme Court in the case of The Bhopal Sugar In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sers who by from the manufacturers and sell them independently . 7. From the above ruling, it is clear that the substance or the true relationship between the milk union and the appellant is what is to be looked into and not the way it appears. We are therefore, persuaded to direct the adjudicating authority to keep in mind the above decision of the Hon ble Apex Court while passing the impugned order. 8. In view of the above, the impugned order is set aside and the matter is remanded back to the file of the adjudicating authority, who shall pass a denovo order in accordance with law, after offering reasonable opportunities to the appellant, all the contentions are left open and we refrain from expressing any view on merits. 9. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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