2001 (2) TMI 6

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..... . For obtaining the goods mentioned in the Table, the licensee has to place an order on the manufacturer or the supplier of the said goods and it is at that point of time that section 206C would get attracted - special leave petition is dismissed - Special Leave to Appeal (Civil) No 3797 of 2001. - - - Dated:- 19-2-2001 - B. N. Kirpal And Ms. Ruma Pal JJ. For the Petitioner : Mukul Rohatgi .....

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..... time that section 206C would get attracted. The reliance placed on the Explanation to sub-section (11) of section 206C is misplaced as is evident from what is stated hereinabove. Buyer would mean where a person by virtue of the payment gets a right to receive specific goods and not where he is merely allowed/permitted to carry on business in that trade. It is for this reason that we had earli .....

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