Supreme Court · 2024 INSC 484 · Decided 8 July 2024
The Excise Commissioner Karnataka & ANR. v. Mysore Sales International LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 484 · [2024] 7 S.C.R. 287
- Case number
- CIVIL APPEAL No. 2168/2007
- Decided
- 8 July 2024
- Bench
- B.V. NAGARATHNA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 206C, 206C(6)
Headnote
Whether provisions of Section 206C of the Income Tax Act is applicable in respect of the appellant and whether the liquor vendors (contractors) who bought the vending rights from the appellant on auction, can be termed as "buyer" within the meaning 206C of the Income Tax Act or excluded from the said definition of "buyer" as per clause (iii) of Explanation (a) to Section 206C of the said Act. Relatable to the above core issue is the question as to, whether, the High Court was justified in rejecting the challenge to the said
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