TaxTMI 
TaxTMI 
TaxTMI 
2015 (5) TMI 155
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....s TSPs. III. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in not correctly appreciating the nature of the payment made to TSPs as the same is in the nature of commission or brokerage which is evident from the statements recorded during the course of Survey u/s 133A of the Income Tax Act, 1961, on 14/10/2011. IV. On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in deleting the interest levied u/s 201(1A) of the Income Tax Act, 1961. 2. During hearing of these appeals, we have heard, Shri Sachidanand Dubey, ld. DR, and Shri R. Muralidhar, ld. counsel for the assessee. The crux of argument on behalf of the Revenue is broadly in support of assessment order by further contending that the ld. First Appellate Authority did not correctly appreciate the nature of payments made to TSPs that there is a principal and agent relationship between the assessee company and TSPs as the same are in the nature of commission or brokerage which is evident from the statements recorded during the course of survey u/s 133A of the Income Tax Act, 1961 (hereinafter th....
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....ollecting sample from the patient, dispatch of the sample to TTL, etc. It is pertinent here to note that no single sample of the patient is directly collected by TTL. Each and every sample processed at TTL has to come through proper procedure prescribed and via TSPs. TTL is not 'conducting any direct test on the patients and therefore to TTL the customers are TSPs. The B2B rates for TSPs are fixed and charged from the respective TSPs on the basis of samples processed. To control charging of high prices for tests as compared to the competitors and to safeguard the interest of the general public TTL has defined catalogue rates and the TSPs shall not charge any amount above the catalogue rates. The billing to TSP is done only as per the B2B rates. The TSPs are collecting samples from the patients. The patients may be walk in customers, nursing homes, clinics, Thyrocare 5 Technologies Ltd etc. These patients are the customers of the respective TSPs. The TSPs are required to send the sample in frozen ice pack to TTL, there is SOP prescribed for safeguarding the content and volume of the samples. The samples are generally reaching to TTL on the same day after 6.00 pm daily. While ....
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....rdyesh Singh Gehlot, Bhiluiara, Rajasthan it is seen that they are authorized to collect samples/specimen on various conditions stipulated by you. The offer letter given by you states that you are authorizing the collection centers/TSP as franchisees of Thyrocare. You are also allotting source code to them to operate as your franchisee. You are also taking a security deposit from them. They are also issuing the reports on your letter head. What is the margin earned by them for collecting the samples. Ans. TSPs are authorized to collect specimens from the patients and they are bound to send the same to laboratory for processing. The security deposit is taken from them against the credit limit given to them against the billing. No benefits passed on to the TSPs for collecting the samples. The TSPs are sending the specimens to TTL for which they are billed as per the agreed B2B rates and against which the payments are received from them. The TSPs are separate business entity operating in distant parts of the county and having no relation with TTL. Since none of the patient is directly related to TTL, TTL cannot comment on the margins earned by them as they are different. As mention....
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.... FY 2008-2009 43,09,62,682/ - Q.14 A perusal of the trial balance for the current year it is seen that you have given discount rebates amounting to Rs. 81.88 lacs (till date). What is the nature of this discount and whether TDS is deducted there from? Ans. As explained above the TSPs are billed for each and every work order entry sent to TTL for processing of the sample. But for any reason if the tests cannot be performed on the specimen/ sample the billing done is to be reversed by way of giving credit note to the TSP. The reason for the cancellation of tests varies from insufficient quantity of specimen/ sample to sample not packed or processed to TTL properly. Apart from the same if after initial processing of sample if doctor has referred for additional . tests on the same sample though the TSP is billed for' B2B rate rebate is given to the TSP for the same as no sample needs to be collected again from the patient There is no TDS deducted from the said amount as it is towards cancellation of tests or for rebate on additional tests performed. Q. 15 Do you have any direct tie-up with hospitals/ doctors and other corporate entities for doing the tests other than t....
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....k for any other company engaged in the same type of pathological work? Whether written document such as authorization. or any other document which is being duly singed by the bath the parties allows this freedom to the collection agent/center. Ans. We insist and take in writing that for the tests done by us the Collection Center shall not avail the services from any other Service Providers and we take affidavit cum undertaking to the said effect. The relationship between the company and the collection Center is not that of Franchiser and Franchisee or Principal and agent of employer and employee The collection Centers are treated as our service providers and they are charged at Fixed rates for the tests they have asked for. We can provide the copies of authorization letter, affidavit cum undertaking given by the Incharges of collection Centers . 2.2. The statement of Shri Sundararaju, Executive Directors was also recorded and he was examined on oath. Which is also reproduced hereunder for ready reference and analysis:- 4. Statements of Shri Sundararaju, Executive Director: (The director was also examined under oath on the same line as that of manager finance and hence the same ....
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....rge Catalogue rates or, lesser than that or more than that all decided by the Collection Center and he is not exclusively working for me and they do collect and process the tests which are not done by us on their own or from some local pathology labs. There is no agency commission, brokerage paid by the company to the Collection Center. There is a written contract between 'the company and the Collection Center and they have to market my services' locally, get the samples and send it to us for processing and we charge them at fixed rates. Therefore, there is no employer-employee relationship or principal agent relationship as they are not doing what we are doing and we are not doing what they are doing. Q 12 It appear and we appreciate that your company charges pathological test rate at lowest stage when compared with the test rates available in the market. Please explain 'what Thyrocare 11 Technologies Ltd are the reasons for such low charges for pathological test of your company? Ans: The business model is based on volumes. When more no of tests are done the reagents cost will be low. We want to be different from, local pathology,, labs which operate in 5 to 10 Kms radius. The r....
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....hnologies Ltd franchise ,give him rights collecting blood sample, hence from the above discussion please show cause why nexus and relationship~ should not be treated as the relationship of Principal and agent and purely acting on behalf of your company and why it should not charged u/s 194 H of the Income Tax Act, 1961 Ans. The Security deposit is collected to provide credit limits to the collection centers and we cannot take risk of credit. The collection centers are authorized to increase the business volumes and therefore, we put various conditions to pressurize the collection center to give more business. I repeat that the collection center cannot be an agent because he is not doing only whatever we say. He is having his own business interest and making profits in his side and he is not bound to listen to me and act only as per our instructions. 2.3. We find that the ld. Assessing Officer in few cases examined the role of service providers to the assessee, therefore, the extract of their statements is also reproduced for ready reference and analysis:- 5. During the course of proceedings u/s 201, a few TSPs were examined under oath vis-a-vis their role in respect of the servi....
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.... bulk business and camps and charitable institutions. Thyrocare Tech. Ltd. has given us service provider rate and catalogue rate. We cannot charge anything above the catalogue rate given by Thyrocare. Q. 9. Apart from margin do you get any other incentive, discounts etc. from Thyrocare for achieving the targets? Ans. Yes. For achieving the target, the company is giving incentives and honours. The company- is also giving incentives and discounts for the particular period and particular time for camp and awareness of the disease. Q. 10 How Thyurocare Tech. Ltd is giving the discounts or incentives to you? Ans. They give discounts and incentives by credit notes. Thyrocare 14 Technologies Ltd Q. 11 Are you using the logo or name of Thyrocare Tech. Ltd. in your receipts or bills? Ans. Yes. We are using logos and company name with' the permission of them. Q. 12 Who is providing the sample kits for testing, software for computer etc? Ans. Cost of the consumables required at the collecting center, or at the residence is entirely borne by me which is supplied by Thyrocare Tech. Ltd. The company is also providing software for online system. Q. 13 How you are showing the accounting e....
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....ment the TSP is obliged to handover back the properties of the company such as report forms, bar coded vials, report envelopes marketing materials literature and pamphlets having companies logo to the company. 11) The TSP is obliged to provide rates details' & client details to the assessee company, on demand, in respect of services rendered by the TSP by virtue of this contract, client details in respect of the service provided. Further, the TSP is bound to provide and produce the bank details, as and when demanded, in respect the charges received 12) Compulsory usage of the software provided by the assessee with a precaution that no misuse in respect of manipulating of reports or any other kind of breach. 7. Considering all of the above facts and modus operendi of the Assessee Company & that of TSPs, a final questionnaire cum show cause letter was issued to the assessee Company and it was required to explain as to why you should not be treated as assessee in default for non-deduction of TDS under the provisions of Section 194H of the I.T. Act on the amounts charged by the TSPs from the clients for collection of samples. 8. In response to the above the, assessee company ha....
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.... samples may not be fit for processing due to various reasons and in such situations) the part of the billed amount is credited back to the Collection Centers as they have to pay back the charges collected from their patient or customer for not giving them the reports. The company pays back part of the billed amount to the collection centers because it is to insist them to send only the samples which are fit for processing and to avoid any human errors that may happen in handling the serum specimen at the end of the Collection Centers. At times, the .sample are sent by Airways or by courier to the company by the collection centers) data requesting for testing is entered and exported by the Collection center) the company bills as per the rate contract on the collection center but the samples could not reach the laboratory due to reasons such as consignment misplaced, heavy rains, etc., and in such cases the amount billed as per the rate contract is given back to the Collection center by way of credit as no samples received and no tests have been performed by the Company. The rebate on account of cancelled tests given to TSP ledger is nothing but similar to goods return wherein afte....
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....ike Super Religare Laboratory, Metropolis, Dr. Lal Pathiab, Pathcare etc. to name, some of those. Thus the TSPs act as a collection center for other recognized laboratories as well. It is absolute upto the discretion of the TSPs to send the sample to any of these service providers unless specifically insisted by the beneficiary. The TSPs collects from their patients the rates as fixed by them and no rates are prescribed by TTL for collection from the customers of TSPs. The TSPs are obliged to pay to TTL the billing raised on them periodical as per the B2B rates agreed and accepted irrespective of the collection or non collection from their patient' against their 'invoices or irrespective of providing of free services to any of its customers. The TPS thus are bearing the risk at their end only for collection of their dues, loss of samples during transit for which TTL is never and shall not be accountable at any event in time. . ' Further to this the TSPs have totally different and independent infrastructure, logistics and samples administration. They also maintain their own set of accounts independent from that of TTL as they avail services from other laboratories too. TTL is provi....
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....heir patients. TTL is charging on the orders raised by the TSPs and entTTLed to receive only the payments against the billing done to TSPs. TTL never claims nor entTTLe to any amount over and above what has been billed to TSPs. Now wince we are not seeking any information about the incomes or receipts of these TSPs, we are unable to review the correctness of their statement but even Otherwise if 80% - 95 % of their turnover constitutes that of the business of TTL, the same might be on account of the following reasons - i) The rates at which these specialized diagnostic services are offered by TTL are cheapest on the earth. In fact no other competitor of TTL can ever match the rates at which these diagnostic services are offered. TTL over the years has pioneered in providing these services at affordable costs, at best of the quality and at shortest possible time. ii) The average Indian consumer prefers to avail the services or procure good at affordable cost be it healthcare or any other service, good TTL over these years could create an option to these average consumers to avail the best of quality services at affordable costs. iii) The rates at which similar services are offer....
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....from all parts of the country) to ask for information about the amount charged by the TSPs to them is impracticable) impossible and unjustifiable as none of these patients :are customers of TTL. In order to protect the general interest of these patients TTL has therefore restricted its TSPs from charging high prices for the tests offered by it by prescribing catalogue rates for each of the tests which are offered by TTL. The catalogue rates are the rates which are prohibitory only beyond which TSPs are not supposed to charge as per the undertaking given by them to TTL and are not suggestive rates. The purpose of prescribing the catalogue rate is only to regulate the' medical community at least the TSPs of TTL which is at present is not formally regulated by any of the statutory prohibitions and nothing beyond that. TTL never directs nor does order to any of its TSPs to charge as per the catalogue rates neither any of the provisions of any law entitle him to do the same. The catalogue rates are only meant as a prohibition in order to protest the interest of the patient from the wasted interest medical community. Therefore) the prescription of the catalogue price only is an ethic....
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..... 'Clause No. 4. I undertake not to put up a board or poster in any premises with the logo of the company and solicit for direct patient service (dps) without the explicit written approval from the company after duly complying for doing a direct patient service since by this undertaking, I am only permitted to collect specimen from nursing homes, clinics, doctors, laboratories and hospitals (business to business)..' 'Clause No. 6. I say that I am aware that I shall not either directly or indirectly print the logos, brand names, letter heads, receipts, promotional materials and stationery of the company, its services, its associated and its accreditation bodies without their written approval an violation of. the same is 'an offense, which will attract criminal liability as well as civil liability.' 'Clause No. 7 I specifically undertake directly or indirectly not to use the name, logos, brand names of the accrediting agencies such as ISO, CRISIL, NABL, CAP, Thyrocare, Aarogyam, etc. at any point of time in any letter heads, report forms, advertisement, hand bills, visiting cards, receipts and or any other stationary and I am agreeable for any punishment/ penalty imposed by the co....
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....ugh logistics processed and reported. The time of reporting in none of its cases exceeds more that 24 hours. The efficiency in reporting could only be attained through the IT infrastructure in built developed by the organization. The TSPs are assigned login to, requisition' a test in case they wish to avail the same from TTL and to provide the information such as sex, age, referred doctor, clinical history of the patient to be diagnosed (the said details of the patient is insisted as per the prescribed regulatory standards by the laboratory accrediting agency). Thus the login, is provided only to fasten the process of reporting and for nothing else, the options provided to the TSPs is only to do, edit work order entry and search for the status of processing. f TSPs are not obliged to give any information as ,to the charges they have collected from the patients and the same is not relevant or material to TTL. TTL' cannot ascertain what type of tests and how many tests will be ordered by the TSPs on a daily basis. The number of tests and type of tests are decided by the TSPs on the basis of their requirements from their customers and patients and they order for their 'requirements o....
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....r been debited in the books of TTL ever. Now since we understand the statement of these TSPs are taken on oath, they might have been directed to provide their income tax return copies and your goodself can best able to review the same to understand that these expenses of TSPs are debited to their profit and loss account. The debit of these expenditure to their individual profit and loss account itself proves that these expenses were never reimbursed by anyone else. h. TTL never sets any mandatory targets to any of TSPs. In its own business interest TTL persuade and promote its business through launch of various tests or profiles to its existing menus. TTL charges to TSPs only at an agreed B2B rates. The special rates if any offered to any of the TSPs is purely on the basis of understanding to generate volume. There is no differentiation in the TSPs as per their grade or else based on the turnover or based on any of the other criteria. The B2B rates are unique and same to each and every TSPs so there does not exists any question of awarding or honoring of any of these TSPs. Based on the billing done annually do these TSPs internally for understanding of the management MIS are gener....
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....pendent business interest and they operate as a separate business entity. There exist only a relationship of principal to principal between these collection centers and the pathological laboratories. b. The catalogue rates are never recommended by TTI and are meant only as determinant to the wasted interest medical community to provide the healthcare services to patients at affordable cost and at best of quality. It is incorrect to generalize the statement of catalogue rates are charges in light of the documents provided with our submission wherein the TSPs have over charged to TSPs and or otherwise even have charges less in some cases. c. As pointed in our submission, some TSPs are charging less as compared to other TSPs. Some TSPs are over charging the patients, some TSPs are charging different rates to the same test to two different patients, some TSPs are charging different rates to the same test to patients and laboratories, clinics, some TSPs are charging different rates to the same test to two different clinics/ laboratory, some TSPs are providing free of cost, some TSPs may be charging as per catalogue rates as per your contention. Some TSP are charging rates of that of t....
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.... the nexus or relationship of principal and age it do exist between TTL & TSPs. i. The TSPs are the businessmen who' are working in respective locality to promote these business. They promote their business through marketing and/or promotional activities and generate the sample workload. Thus the initiation of the business is done by the TSPs and not by TTL The TSPs are generating the workload promoting the business by applying marketing and other tactics to defy the local competition which they do face. They are not the middleman but they are creators of their business and once the workload is generated they are at discretion to send the sample workload to any of the pathological laboratories. They avail the services of pathological laboratories like TTL for reporting on a specialized tests. ii. The affidavit obtained from the TSPs for authorization does not mention any principal agent kind of relationship in fact the same clearly mentions that the TSPs shall not consider themselves as an agent. Therefore clear mention of the terms and affirmation by the TSPs of the terms itself proves that the authorization given to TSPs is restricted only with respect to the samples which ....
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....he assessee had not made any payment to the collection centers, the provisions of Section 194H of the Act, could not even otherwise., can be applied in this case. The mode of operation of the business of the Company (TTL) is that it enters into a non-exclusive agreement with the collection centers (TSPs). As per the terms of the agreement these' TSPs can avail the professional services of TTL regarding testing of samples. These center operate as an authorized collection centers and such authorization is required purely because TTL is operating under healthcare business segment and the procedures adopted in dealing with human blood for diagnosis of diseases is closely monitored controlled and regulated by various government agencies These TSPs though have an authorization of TTL may have similar authorization from their concerns and summons proceedings to the TSPs you goodwill had also come across records wherein they have agreed that they are availing the services of other pathological laboratories also. The TSPs are not obliged to always forward the samples only to TTL and it is upto the complete discretion of these TSPs and their individual business interest that the decision i....
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....rates to the same test to two different patients, some TSP do not charge different rates to the same test to patients and laboratories, clinics. Some TSPs do charge different rates to the same test to patients and laboratories, clinics. Some TSPs do charge different rates to the same test to two different clinics/laboratory/some TSP5 do provide services free of cost. Some TSPs may be charging as per catalogue rates as per your contention, some TSPs may be charging as per catalogue rates of that of the competitors. These rates are thus decided by the collection center at their individual level and as per their discretions. TTL hardly has any saying in this and cannot exercise any control on the same in which case it would be highly unjustifiable to conclude that they must be charging always 100% more than what they are charges even otherwise. The facts clearly leads to a conclusion that the rates charges by the TSPs from its: customers are solely at the discretion of these TSPs. As mentioned earlier these TSPs are operating from within different localities and having their own clinics., dispensaries, 'hospitals etc., providing healthcare services to their patients and availing spec....
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.... which your goodself wish to have is for the previous financial year which even otherwise cannot ever possible to collect and irrelevant even though collected due to the facts mentioned by us. With reference to our submissions, explanations during the course of the proceedings and during the course of the hearings thereafter, further we wish to support our contention of nonexistent of any principal agent relationship between the TSPs and TTL by quoting the extract of the judgement passed by the Honorable High Court of Delhi in the case of Commissioner of Income Tax Vs. Mother dairy India Limited in the matter of appeal No. 1925 of 2010 and 310,312,313 & 319 of 2011 on 30.01.2011. "it is a well settled preposition that if the property in the goods is transferred and gets vested in the concessionaire at the time of the delivery, then he is thereafter liable for the same and would be dealing with them in his own right as a principal and not as an agent of the Dairy. The Clauses of the agreements show that there is an actual sale, and not mere delivery of the milk and the other products to the concessionaire, The concessionaire purchases the milk from the dairy. The Dairy raises a bi....
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....The sale is subject to conditions and stipulations. This by itself does not show and establish principal and agent relationship. The supervision and control required in case of agency is missing. It is relevant that the concessionaires were operating from the booths owned by the Dairy and were also using the equipment and furniture by the Dairy. That fact is not determinative of the relationship between the Dairy and the concessionaires with regards to the sale of the milk and other products. They were licenses of the premises and were permitted the use of the equipment and were licenses of the premises and were permitted the use of the equipment and furniture for the purpose of selling the milk and other products. But so far as the milk and the other products are concerned, these items became their property the moment they took delivery of them and they were selling the milk and the other products in their own right as owners. These are two separate legal relationships. The income tax authorities were not justified or correct in law in mixing up the two distinct relationships or telescoping one into the other to hold that because the concessionaires were selling the milk and othe....
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....The element of agency is necessarily to be there in cases of all the services of the transactions contemplated by section (para-8). Where the dealing between the parties is not on a Principal to Agent basis, section 194H does not get attracted (para 9). In the present case, the business working of the assessee is that it signs agreements with the Collection centers, on a nonexclusive basis. It is under these agreements that the collection centers avail the professional services of the assessee regarding testing of samples. These Centers operate as authorized collectors for collecting the samples. Now, these collection centers are working in this manner with various concerns, of which the assessee is one. The collection center is under no obligation to always forward these samples to the assessee. It is only in case the patient/customer insists that the laboratory testing be done by the assessee, that the collection Center, forwards the sample of such a patient to the assessee, for testing. The collection Center also fills up the necessary test requisition forms to be sent alongwith the sample.The assessee conducts the test /tests and issues the report with regard thereto, to the ....
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....hereinabove, that the assessee had appointed Collection Centers under nonThyrocare 35 Technologies Ltd exclusive agreements to collect samples and to forward them for testing to the assessee. The professional services in the form of medical diagnostic, services, were provided to the collection centers and not to the patients/customers of the centers. The collection centers and the Patients/customers are the ones which have privity of contract inter se. The collection centers deducted tax at source from the payment made to the assessee, for professional services, under section 194J] establishing that the 'collection centers were not the agents of the assessee. Were it otherwise, the entire receipt would have been collected on behalf of the assessee by the collection centers. It has not been shown to be so. Moreover the amount retained by the Collection centers was not regarded as the income of the assessee and the commission allegedly paid by the assessee to the collection centers was $ not treated as the deductible expenditure (para 13] . The assessee's contention that the collection centers have the option to conduct the tests, themselves or to out-source their medical services t....
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.... has been that the findings of the Id. Commissioner (Appeals) is incorrect. It has been reiterated that the Collection Centers are free to charge the desired rates from the customers/patients. It has been submitted that though in the advertisement referred to in the Commissioner (Appeals)'s order, the rates have been specified, the collection centers charge the rates fixed by the Collection centers themselves are not at those decided by the assessee; that in certain cases, the collection centers have charged over and above the standard price list provided by the assessee to the Collection Centers [para 17]. In support of aforesaid contention, the documents were placed before the Authorities below, in the impugned order, however, the Commissioner (Appeals) has not taken those into consideration. In fact, no reference whatsoever has been made to this documentary evidence. Therefore, the contention of the assessee regarding the Collection Center free to charge the rates as desired by them from the customers/patients does not stand rebutted and the Commissioner (Appeals) has wrongly based his finding in this regard merely on the advertisement are, no doubt, the specified rates, but th....
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....nner, be said to be expenditure incurred by the assessee and so, section 40(a)(ia) is not attracted.[para 23]. In the present case, the collection center has its own premises, infrastructure, staff and necessary licenses/approvals. The collection center acts as an authorized collector for collecting samples and avails the professional seervices of the assessee with respect to testing of samples and issue of necessary reports the assessee raises periodical invoices on the collection centers. The amount collected by the collection centers from the patients is not on account of or on behalf of the assessee. The collection center, in turn makes payment to the assessee after deducting tax at source under section 194) for the professional services rendered. The collection center has the flexibility and freedom to choose the laboratory to which samples have to be sent for testing., unless the same is mandated by the patient/customer. Moreover, the collection center charges the customer rates fixed by the collection center ,(and not decided by the assessee) though at the same time, keeping in mind the amount that would have to be paid by the collection center to the assessee or to any oth....
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....e citations relied upon by the assessee company is concerned, the same are distinguishable from the facts of the case of the assessee and as such the same are not relevant to the present proceedings. 11. Now, coming to the quantification of the default u/s 201 of the I.T. Act, in the absence of turnover details of the TSPs, it can reasonably be presumed that the commission amount is equivalent to the total amount of bills raised by the company on the TSPs during the F.Y. 2008-09 and 2009-10 as the TSPs are allowed to charge their clients at 100 % rate of the catalogue rate, at which the TSPs are billed by the company. Thus the total commission, default amount @ 10.3%) and interest u/s 201(1A) @ 1% p.m. for 48 months & 36 months for A.Y. 2009-10 & 2010-11 respectively, are tabulated here below: Amt. In Rs. S.No. A.Y. Commission Default Interest Total 1. 2009-10 Rs. 43,09,62,682 4,43,89,156 2,13,06,795 6,56,95,951 2. 2010-11 Rs.53,34,20,166 5,49,42,277 1,97,79,220 7,47,21,497 12. The assessee has not discharged its burden, as casted upon by the Hon. Apex Court, in the case of M/s Hindustan Coca Cola, the benefit of the same cannot be granted to the assesse....
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....R vehemently contended that the relationship between the assessee and TSPs/collectors/aggregators are that of Principal to Principal basis, yet no document was produced before us to substantiate those contentions. Further, we notice that the test results given by the assessee directly benefit the patients and in that case the TSPs/collectors/aggregators appear to act as mere agents of the assessee in collecting the samples from the patients and giving the results to them. When this factual matrix was put before the ld A.R, he tried to convince the Bench that these activities are akin to the traders of goods, wherein the traders are also supplying the goods to the ultimate consumers. However, we are not convinced with the said arguments of Ld A.R. In trading of goods, the title to the goods passes from the manufacturer to the wholesaler and from the wholesaler to the retailer and then from the retailer to the ultimate consumers, i.e., each of the parties mentioned above become owners of the goods in their independent capacities and they are entitled to deal with the goods in any manner as he likes. However, in the case of lab results, the TSPs/ collectors / aggregators are not going....