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    <title>2015 (3) TMI 744 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s finding that the Corporation was engaged in the sale and purchase of liquor, dismissing the Department&#039;s appeal. The Court found no illegality in the Tribunal&#039;s determination that the Corporation was not a clearing and forwarding agent as alleged by the Department, but rather a procurement agent. Consequently, the appeal lacked merit and was dismissed based on the substantial question of law regarding the Corporation&#039;s classification.</description>
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      <description>The High Court upheld the Tribunal&#039;s finding that the Corporation was engaged in the sale and purchase of liquor, dismissing the Department&#039;s appeal. The Court found no illegality in the Tribunal&#039;s determination that the Corporation was not a clearing and forwarding agent as alleged by the Department, but rather a procurement agent. Consequently, the appeal lacked merit and was dismissed based on the substantial question of law regarding the Corporation&#039;s classification.</description>
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