https://www.taxtmi.com/caselaws?id=94516 The Tribunal determined that the agreement between the appellant, a manufacturer of acetone, and Central Acetone was an agency agreement, not a sale and purchase agreement as claimed by the appellant. Central Acetone was designated as the sole selling agent of the appellant, with specific clauses outlining its responsibilities. The commission paid to Central Acetone was deemed payment for agency services. The Tribunal emphasized the importance of analyzing the agreement's specific terms, concluding that Central Acetone acted as an agent. The appeal was dismissed, affirming the lower authorities' decision that the agreement was an agency agreement. en-us Wed, 05 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94516 The Tribunal determined that the agreement between the appellant, a manufacturer of acetone, and Central Acetone was an agency agreement, not a sale and purchase agreement as claimed by the appellant. Central Acetone was designated as the sole selling agent of the appellant, with specific clauses outlining its responsibilities. The commission paid to Central Acetone was deemed payment for agency services. The Tribunal emphasized the importance of analyzing the agreement's specific terms, concluding that Central Acetone acted as an agent. The appeal was dismissed, affirming the lower authorities' decision that the agreement was an agency agreement. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94516