TaxTMI 
TaxTMI 
2004 (11) TMI 543
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....er-opposite party acted as a commission agent for importing coal for small-scale industries. The small-scale industries get yearly quota of steam coal by the Director of Industries U.P. Kanpur for preferential movement of coal by railway. The Director of Industries authorised the assessee-firm for arrangement of movement of coal and loading supervision for the same. The opposite party had arranged consent of loading from Coal India Ltd., against financial coverage in the shape of bank guarantee and submitted programme with the railway for allotment. As soon as the allotment was made and wagons were supplied, assessee-firm supervised the loading. On the presentation of the bill of the coal wagons by Coal India Ltd., assessee-firm made paymen....
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.... name called and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not; (iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal; (iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration; (v) every person who acts within the S....
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....lling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission remuneration or other valuable consideration and includes an agent for handling the goods or documents of title relating to the goods, an agent for collection or payment of sale price of goods or as a guarantor for such collection or such payment. Business has been defined by section 2 (aa), "sale" has been defined by section 2(h) and "turnover" has been defined by section 2(i) which read as follows: "Section 2(aa) 'Business' in relation to business of buying or selling goods, includes- (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not su....
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....oods (whether as goods or in some other form) involved in the execution of a works contract; (iii) the delivery of goods on hire purchase or any system of payment by instalments; (iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (v) the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; and (vi) the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, def....
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....cipal; . . . Section 2(i) 'Turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration: Explanation-I (omitted) Explanation-II.-Subject to such conditions and restrictions, if any, as may be prescribed in this behalf,- (i) the amount for which goods are sold or purchased shall include the price of the packing material in which they are packed, and any sums charged for anything done by the dealer in respect of the goods sold, at the time of or before the delivery thereof, other than cost of freight or delivery....
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.... and receiving the aggregate amount towards the supply or distribution by way of sale. In the present case, opposite party acted only as an agent on behalf of small-scale industries, the consumers of steam coal to whom coal was allotted by the small-scale industries for the preferential delivery and being an agent only rendered services towards giving guarantee for the arrangement of movement of coal and loading supervision for the same, arranged consent of loading from Coal India Ltd., against financial coverage in the shape of bank guarantee, collecting payment from consumers and making payments to the colliery. At no stage, title in the goods was transferred by Coal India Ltd., to the opposite party and at no stage, title in the goods wa....