2018 (7) TMI 1093

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..... udgment rendered by the same Tribunal in another case pertaining to country-spirit. Tribunal referred to a notification published in the Kolkata Gazette on September 20, 2005 where the warehouse from which a retail vendor obtained the country-spirit was identified as the warehouse for supply of country-spirit. The Tribunal agreed with the previous opinion rendered by it that in such a situation th .....

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..... ding centre would fall under the exception contained in Rule 6DD(b) of the Income Tax Rules, 1962. The Tribunal noticed the matter in the appropriate perspective and referred to a judgment rendered by the same Tribunal in another case pertaining to country-spirit. The Tribunal referred to a notification published in the Kolkata Gazette on September 20, 2005 where the warehouse from which a retail .....

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