Applicant cannot be treated as fair price shop if not supplying to ration card holders: AAR

In re Provat Kumar Kundu (GST AAR West Bengal) We now proceed to decide whether an agent can be regarded as a fair price shop or not. It appears that a fair price shop is licensed to sell public distribution commodities against ration documents (refer: Para 2.13) i.e., a fair price shop supplies S. K. Oil, along with other public distribution commodities, to the ration card holders only. The applicant, on the other hand, procures S.K.Oil from the Oil Marketing Company (Indian Oil Corporation Limited, in the given case of the applicant) and supplies the same to the dealers who in turn supplies ...