2016 (10) TMI 42

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...., Member (Technical) Shri B. Kumar, Superintendent (AR) for the appellant Shri B.S. Indani, Advocate for the respondent ORDER Per C J Mathew M/s Fulchand Ajmera had been retained by the District Supply Office, Osmanabad to move food grains and other goods in the operation of the public distribution system and received a sum of Rs. 11,97,78,894 between January 2005 and August 2009 on....

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....e of an appeal in which stay has not been obtained not being an impediment, the first appellate authority has taken a course of action which cannot be faulted. 3. We have heard both sides and find that the decision in re Kanaka Durga Oil Products Ltd prevails. We are not impressed with the grounds of appeal filed upon the authorization of the designated Committee. Revenue contends that tax is l....

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....s, 2004 requires the goods transport agency to issue a consignment note. This, according to us, is a specious line of reasoning as the provider of goods transport agency service being determined by issuance of consignment note under the statute, it is not within the ambit of a subordinate legislation to create the class of taxable persons by imposing a condition that would, perforce, bring such pe....