Appellant Not Recognized as Commission Agent; Activities Classified u/s 65(19)(i) for Promotion and Sale of Goods.

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....BAS - Though they are called as broker under the Association rules that will not enable the appellant to claim that they are only commission agent for the purpose of section 65(19) ibid. The services performed by the appellant is thus promotion and sale of goods produced or provided or belonging to their clients and thus fall within the ambit of section 65(19)(i) of the Act. - AT....