Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (1) TMI 249 - CEGAT, NEW DELHI
Extract:
.......ounsel, and also by Shri Asthana as we are of the view that they are not necessary. 37. We, therefore, hold that the appellant is an agent of M/s. BIL under the agreement and he being the assessee liable to pay duty on the price at which BIL sells the goods in the open market. We, therefore, see no merit in the appeal, and is accordingly dismissed.