Supreme Court · 2000 INSC 90 · Decided 19 February 2000
Union of India and Anr, v. M/S. Om Prakash S.S. and Company and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 90 · [2001] 1 S.C.R. 1113
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 3797/2001
- Decided
- 19 February 2000
- Bench
- B.N. KIRPAL, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 206
Headnote
Income Tax Act, 1961 Section 206-C-Explanation-Scope and litterpretation of Government-Issue of licence to carry on trade-Payment of licence fee does not ipso facto entitle the /icencee to lift the good~-For obtaining goods mentioned in the table licencee has to place an order on manufacturer or issued by government to cany on liquor ·trade-Section 206- D C held not applicable-Licencee does not fall within the concept of buyer­ Buyer has to be buyer of goods and not merely a person who acquires a licence to carry on business. Words & Phrases 'Buyer '-Meaning of-In the
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