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TMI Blog2006 (12) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short, 'the Tribunal'), arising out of its order dated 6.4.1993 in I.T.A. No.1134/Chandi / 92 relating to assessment year 1990-91:- "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the orders of the lower authorities holding that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een gone into by this Court in Naresh Kumar and Co. and others v. Union of India and others, (2000) 243 ITR 760 and taking into account Clause (a)(ii) of Explanation to Section 206-C of the Act, it was inter alia observed that buyer in further sale of goods obtained in pursuance of sale by way of auction or in any other mode specified in the table, was specifically excluded from the purview of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear and unambiguous and the exclusions referred to therein do exclude from the main provision, the subsequent purchasers of country liquor. It is not disputed by the department that the petitioners on the basis of their L-14A licences purchased the country liquor from the wholesalers who are L-13 licensees." 4. In K. K. Mittal & Co.'s case [(1991) 187 ITR 208 (P&H)], which has been followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the existing system of the transaction of sale of country liquor, cannot be considered to be a class evading payment of tax and thus falling under the category of others for whom sections 44AC and 206C were brought into the statute book, history and object and reasons of which we have specifically dealt with quite elaborately in the initial part of this judgment. The net result of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court also followed Full Bench judgment of the Himachal Pradesh High Court in Saini and Co. v. Union of India, (2000) 246 ITR 762 and also referred to judgments of this Court in KK Mittal and Co. v. Union of India, (1991) 187 ITR 208 and Satya Pal Amrik Singh and Co. v. Union of India, (1997) 228 ITR 653 (P&H). We also find that the same view has been taken by the Gauhati High Court in Bikul Das ..... X X X X Extracts X X X X X X X X Extracts X X X X
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