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TMI Blog2008 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... PB), - Dated:- 25-8-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) S/Shri R.K. Hasija, A.R. Madhav Rao and Atul Jha, Advocates, for the Appellant. Mrs. A.P. Tiwari, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - Appeal No. 354/07 is an appeal by M/s. Chattiasgarh State Beverages Corporation against the order of Commissioner No.Commr/RPR/21-24/2007 dated 23-3-07. 1.2 Cross-objection 220/07 filed by the Department is connected to the above appeal. 2. Heard both sides. 3.1 The relevant facts, in brief, are as follows:- (a) The appellant is a corporation established by Chattisgarh State Government with a view to undertake wholesale business of Indian-made forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of submissions in support of the order of Commissioner. 4. The learned advocate submits that in pursuance of the Policy decision of the State Government, the appellant-corporation was formed with a view to regulate the trade in liquor sale throughout the State of Chattisgarh. They are purchasing the liquor at prices fixed in terms of the agreement. They are selling the product to various licensed dealers. This being a special commodity, there are lot of restrictions on the trade. The appellant cannot be considered as providing any service as C F agent. The consignments are supplied on FOR destination basis and they are sold to various licensed dealers. 5. Learned Jt. CDR submits that perusal of note for formation of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and that they are acting as procurement agent. At any rate, they are not undertaking any agency function for the supplier of liquor manufacturer-supplier of liquor. Notwithstanding the fact that the appellant has chosen to describe their income from sale of liquor as commission in the balance sheet, we are of the considered view that the appellant-corporation is engaged in purchase/sale of liquor and cannot be considered as C F agent. 7. The order of the Commissioner is, therefore, not sustainable and the same is set aside and the appeal is allowed with consequential relief. The cross-objection and Misc. application are also accordingly, disposed of. (Operative part of the order pronounced in the open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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