THE EXCISE COMMISSIONER KARNATAKA & ANR.versusMYSORE SALES INTERNATIONAL LTD. & ORS.
Case No.: CIVIL APPEAL No. 2168/2007
Decision Date: 08-07-2024
Disposal: Appeal(s) allowed
Neutral Citation: 2024INSC484

B.V. NAGARATHNA*, UJJAL BHUYAN Issue for Consideration 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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