Retail vendors aren't buyers under sec. 206C; no TCS to be collected from them

IT: Where a distillery had sold country liquor to various retail vendors at price fixed by Excise Commissioner and while raising invoices it had collected from retail vendors tax purporting to be under section 206C, in view of Explanation (a)(iii) of section 206C retail vendors could not be termed as 'buyer' and hence distillery was restrained from collecting tax under section 206C from retail vendors