TMI Blog2009 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that - The nature of transaction between Maruti Udyog and the buyer were sales of goods upon the order procured by the Maruti dealer which is the appellant. The invoices shown to us as appearing at pages 114 to 122 of the appeal folder were subject-matter of taxation under Central Sales Tax Act, 1956. The invoices clearly reflect that the buyer was the Commandant, Central Ordinance Depot and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f page 114 to page 122 of the appeal folders exhibiting respective invoices have been held by the department to be a transaction under the category of Clearing Forwarding Agency. He submits that orders can be procured by Maruti dealers and that can be directly passed on to Maruti for execution. Maruti Udyog pays consideration for such purposes to the dealer. This appeal comes in that category in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legally permissible. Therefore, he prays that the appeal may be allowed. 2. Ld. DR argues that the information collected from Maruti Udyog appearing at page 46 of the appeal folder shows that the deal was as that of consignor and consignee by pre-delivery inspection done by the appellant. Therefore, the whole transaction was in the nature of clearing and forwarding agency. 3. Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruti Udyog Ltd. We are, therefore, compelled to hold that a sale transaction cannot be converted into a service provided under the category of clearing and forwarding service. All the elements of sale of goods being present in these transactions, the appellant should certainly be stated to be no service provider of taxable service in this appeal. Also the appellant's case gets supports from the La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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