Meaning of “Buyer”

Case Name : Dy. Excise & taxation commissioner (e&t) Vs. Ito (tds) 

Citation :  [2001] 77 ITD 108 (chd. – Trib.)

Court :  ITAT-Chandigarh

Section : 194 to 206c

Meaning : The definition of buyer given in the explanation to section 206c would only cover a person who obtained in any sale by way of auction, tender or any other mode, alcoholic liquor from the seller, as defined in clause (b) of the explanation. The definition of ‘buyer’ as given in clause (a) of the explanation would cover a person obtaining goods of the nature of alcoholic liquor from the government or its agencies and not a person who only obtains a licence to trade in alcoholic liquor and correspondingly the seller would be the government or its agencies or any other person who directly sells the liquor to the buyer in an auction or by any other mode.

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