TMI Blog2018 (6) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... and ‘Agent’. We hold that the assessee retail vendor had made payment to the said agent (wholesale licensee) would fall under the exception provided in Rule 6DD(k) of the Rules. - Decided against revenue - ITA No. 762/Kol/2017 - - - Dated:- 27-6-2018 - Shri P.M.Jagtap, AM And Shri S.S.Viswanethra Ravi, JM For the Appellant : Shri A.Bhattacharjee, Addl. CIT For the Respondent : None ORDER Per S.S.Viswanethra Ravi, JM This is an appeal by the Revenue against the order dated 17.01.2017 passed by C.I.T-(A)-Asansol for A.Y.2013-14. 2. The only issue to be decided is as to whether the CIT(A) is justified in deleting the addition made by the AO holding the cash payments made to M/s Asansol Bottling and Packaging Co. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. is a bottling plant cum warehouse under Rule 2(vii) of the West Bengal Excise Rules 2005 with privilege granted under section 22 of the Bengal Excise Act, 1909. At this juncture, it would be relevant to go into the definition of warehouse as provided under [he State Excise Rules 2005 as below : Warehouse , under Rule 2 (vii) of the W.B.Excise Rules 2015, means the warehouse for supply of country spirit to retail vendors, established at convenient places by the Commissioner at the expense of the State Government, or at the expense of a person to whom the exclusive privilege of packing or selling country spirit by wholesale has been granted under section 22 of the Act, or of a wholesale vendor of country spirit. The above de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holesale, or (c) of selling, by wholesale or retail, or (d) of manufacturing or supplying by wholesale and selling retail, or (e) of manufacturing and supplying by wholesale and selling retail, Any country liquor or intoxicating drug within any specific local area; Provided that public notice shall be given to the intention to grant any such exclusive privilege, and that any objections made by any person residing with the area affected shall be considered before an exclusive privilege is granted. (2) No grantee of any privilege 'under sub-section (1) shall exercise the same unless or until he has received a license in that behalf from the Collector or the Excise Commissioner. Hence it could be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rely concluded that the said wholesale licensee had acted at the instance of the State Government. Once this is so, then the said wholesale licensee could be construed as an agent of the State Government. For the sake of convenience, the relevant rule is reproduced hereunder:- Rule Rule 6DD(k)-where the payment is made by any person to his agent who is required to make payment in cash for goods or services on behalf of such person. The payment made by the assessee retail vendor to the principal, Government of West Bengal through its wholesale agent. The relationship between the assessee (authorized retailere) and Government of West Bengal (the supplier) acting under West Bengal Excise Rules through its Authorised wholesaler Licensee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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