2008 (9) TMI 178

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....ri R.K. Chaudhary and B.N. Pal, Advocates, for the Appellant. Shri Manish Kumar, JDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. From the records of the case we find that the appellants have worked as a commission agent receiving commission from manufacturers for procuring orders. They do not receive goods or hand over goods or provide ware....