Case Law Details
In re Nathmull Bhagchand Jain (GST AAR West Bengal)
We find that in exercise of the power conferred by Section 3 of the Essential Commodities Act 1955, the Government of West Bengal issued the West Bengal Public Distribution System (Maintenance & Control) Order, 2013 on 8th August 2013. The said order defines fair price shops as following:
“Fair Price Shop” means a shop engaged and licensed under this Control Order for distribution of public distribution commodities against ration documents”
It appears from the above definition that a fair price shop is licensed to sell public distribution commodities against ration documents 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 and supplies the same to the MR Dealers (ration dealers). We are, therefore, of the view that the applicant cannot be regarded as a „fair price shop‘.
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