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Case Law Details

Case Name : In re Nathmull Bhagchand Jain (GST AAR West Bengal)
Related Assessment Year :
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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 distri...
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