1994 (10) TMI 47

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....J. -- Out of the three questions, of which the Revenue sought reference to this court, question No. 1 has already been referred under section 256(1). Question No. 2 is one on which we have directed reference in similar other cases. So far as question No. 3 is concerned, the facts are that the assessee had paid commission to certain persons for procuring orders for its products. The payments were m....

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....atives of the assessee who procured orders from prospective customers and brought about sales. The payment is made only if and when the sales are effected, and not otherwise. They are related only to sales. The position of the representatives is that of mere agents canvassing orders, who are remunerated according to the work done and orders procured by them. No doubt, it is intended to enhance and....