2008 (8) TMI 85

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....d P.K. Das, Member (J) S/Shri R.K. Hasija, A.R. Madhav Rao and Atul Jha, Advocates, for the Appellant. Mrs. A.P. Tiwari, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - Appeal No. 354/07 is an appeal by M/s. Chattiasgarh State Beverages Corporation against the order of Commissioner No.Commr/RPR/21-24/2007 dated 23-3-07. 1.2 Cross-objection 220/07 f....

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....iquor can be destroyed and no consideration shall be paid to the manufacturers-suppliers; the appellant has been licensed by the State Excise Commissioner for the purpose of procuring and selling the liquor, (c) the appellant is required to sell liquor only to dealers who are licensed by the State Excise Commissioner, (d) The agreement between the appellant and supplier referred the appellan....

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....ew to regulate the trade in liquor sale throughout the State of Chattisgarh. They are purchasing the liquor at prices fixed in terms of the agreement. They are selling the product to various licensed dealers. This being a special commodity, there are lot of restrictions on the trade. The appellant cannot be considered as providing any service as C&F agent. The consignments are supplied on FOR dest....

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....ave not been shown that the State Government is required to pay any charges to the appellant-corporation for the so called services rendered. In view of the above, we hold that the appellant cannot be considered as an agent rendering services to the State Government for consideration, in spite of the fact that the agreement between the appellant-corporation and the supplier of liquor refer the app....