w w w . L a w y e r S e r v i c e s . i n



Shivangi Polysacks Pvt. Ltd. v/s CCE & GST, Jaipur (Rajasthan)


Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

    Excise Appeal No. 51569 of 2018 (Arising out of Order-in-Appeal No. 496-544(SM)CE/JPR/2017) & Final Order No. 50361 of 2019

    Decided On, 05 March 2019

    At, Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONOURABLE MR. BIJAY KUMAR
    By, TECHNICAL MEMBER & THE HONOURABLE MS. RACHNA GUPTA
    By, JUDICIAL MEMBER

    For the Appellant: G.K. Sarkar, Advocate. For the Respondent: V. B. Jain, Dr.



Judgment Text


Bijay Kumar, Technical Member.

1. Aggrieved by the impugned orders, present appeal has been filed. Issue involved in this appeal is pertaining to inclusion of subsidy of VAT, which was granted by the Govt. of Rajasthan, in the valuation adopted by the appellant, for the clearance of excisable products.

2. The appellant has their factories situated in the State of Rajasthan and were operating under Rajasthan Investment Promotion Scheme which was notified by Government of Rajasthan with the objective of facilitating investment in the establishment of new enterprises. Under the various schemes of the Rajasthan Government, the appellant (assessees) were eligible for subsidies. As per the various schemes applicable to the assessees, they were required to deposit VAT/CST/SGST at the applicable rate with the Government and in terms of the scheme notified, will be entitled to disbursement of subsidy by the appropriate authorities. The subsidy concerned is sanctioned and disbursed in form 37B and such challan in the form VAT 37B can be utilized for discharge of the VAT liability of the appellant for subsequent periods. Revenue was of the view that the VAT liability discharged by utilizing the investment subsidy granted in form 37B cannot be considered as VAT actually paid, for the purpose of Section 4 of the Central Excise Act, 1944. Accordingly, Revenue proceeded to include such subsidy amounts in the value of the goods cleared by the appellants and demanded the differential duty. The impugned orders also charged interest and penalties on such differential duty.

3. With the above background we heard Shri G.K. Sarkar, Ld. Counsel for the appellant as well as Shri V B Jain, Ld. DR for the Department.

4. The Ld. Counsel for the appellant explained in detail the scheme of the Rajasthan Government regarding the grant of subsidy for new enterprises. He explained that the VAT is initially paid to the Government of Rajasthan before a portion of the same is granted as subsidy in the form of Challan Form 37B. Such challan is one of the modes which is allowed to be utilized for payment of VAT in the subsequent period along with other modes of payment including cash and input tax credit. He contended that the Revenue has wrongly proceeded under the presumption that the tax paid through 37B Challan does not represent actual payment of tax. He stressed on the fact that the scheme of the Rajasthan Government is not in the nature of exemption from payment of VAT but requires the VAT to be actually paid. Consequentially he submitted that in terms of Section 4 (3) (d), deduction of such VAT paid is allowable and hence the impugned orders are not sustainable.

5. He relied upon the decision of the Tribunal in the case of Commissioner of Central Excise v/s Welspun Corporation Ltd. (2017 TIOL 1287 CESTAT MUM). He submitted that the Tribunal in the above case has distinguished the decision of the Hon’ble Supreme Court in the case of Super Synotex India Limited reported as 2014-301-ELT- 273 (SC).

6. The Ld. DR justified the impugned orders. He relied on the decision of the Apex Court in the Super Synotex case (Supra). He argued that with effect from 1/7/2000 assessee was bound to pay excise duty on the amount retained by them out of what was collected by them as VAT. He also added that in the present case the Rajasthan Government has refunded to the appellants a part of the VAT paid which is required to be included in the assessable value.

7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by the Investment Promotion Schemes of the Rajasthan Government. In terms of the various schemes of the Rajasthan Government, the appellants are required to discharge their VAT liability by making payment of the same. Out of such VAT credited to the Government, a certain portion is disbursed back to them in the form of subsidies. Such disbursement happens in the form of VAT 37 B, challan which can be utilized in subsequent periods to discharge VAT liability. The crux of the dispute in the present case is whether such subsidy amounts are required to be included in the assessable value of the goods manufactured by the appellants, in terms of Section 4 of the Central Excise Act. As per the concept of transaction value outlined in Section 4, with effect from 01/07/2000, any sales tax/VAT actually paid can be deducted from the transaction value for payment of excise duty. Revenue has taken the view that payment of VAT using 37B Challans cannot be considered as actual payment of VAT.

8. Both sides have referred to the decision of the Apex Court in the case of Super Synotex India Ltd. In the above decision the Apex Court has categorically held that after 01/07/2000, unless the sales tax/VAT is actually paid to the good, no benefit towards excise duty can be given in terms of Section 4(3)(d). However, we note that the Tribunal in the case of Welspun Corporation Ltd. (Supra) has distinguished the decision of the Apex Court in the light of Gujarat VAT Act, 2003. In the Welspun Corporation Ltd. case, the assesse had opted for remission of tax scheme under which a portion of the VAT paid was remitted back to the assessee. The Tribunal held that such subsidy amounts are not required to the included in the transaction value.

9. In the present case we know that for the initial period the assessees are required to remit the VAT recovered by them at the time of sale of the goods manufactured. A part of such VAT is given back to them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment of VAT using such Challan are considered legal payments of tax. In view of the above, Revenue is not correct in taking the view that VAT liability discharged by utilizing such subsidy challans cannot be taken as VAT actually paid.

10. It is pertinent to reproduce the observations of the Tribunal in the Welspun Corporation Ltd. Case

“5.1 The Respondent company opted for “Remission of Tax Scheme” and was thus eligible for the Capital subsidy in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission amongst others included to remain in production, employment of certain percentage of per

Please Login To View The Full Judgment!

sons in assessee unit, and numerous other conditions as brought out in Para 9 of the impugned Order-in-Appeal. 11. By following the decision of the Tribunal in the Welspun Corporation Ltd. case we conclude that there is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans. The Tribunal has followed the above finding in the various other cases namely: (i) Shree Cement Ltd. – Final Order No. 51427- 51514/2018 dated 11.4.2018. (ii) Birla Corporation Ltd. Vs. CGST - Final Order No.52486/2018 dated 3.7.2018. In view of above decisions, the issue stand settled in favour of the appellant. 12. In the result, the impugned orders are set aside and the appeals are allowed.
O R







Judgements of Similar Parties

14-08-2020 P.P. Suresh Kumar, Managing Director, Kerala Communications Cable Ltd., Kochi & Another Versus The Deputy Director, Directorate General of GST Intelligence (DGGI), Thiruvananthapuram & Others High Court of Kerala
05-08-2020 Doosan Infracore India Private Limited, Rep., by N. Krishnakumar Versus The Assistant Commissioner, Office of the Commissioner of GST and Central Excise, Chennai High Court of Judicature at Madras
04-08-2020 The Commissioner of GST & Central Excise, Chennai South Commissinerate, Chennai Versus M/s. Saksoft Ltd., Perungudi, Chennai High Court of Judicature at Madras
03-07-2020 Subhash Joshi & Another Versus Director General of GST Intelligence (DGGI) & Others High Court of Madhya Pradesh Bench at Indore
26-06-2020 U. Manikandan, Mani Poultry Farm, Annamooli, Palakkad Versus The Assistant Commissioner of State Tax, State GST Department, Special Circle, Palakkad & Another High Court of Kerala
10-03-2020 The Commissioner of GST & Central Excise, Chennai Outer, Chennai V/S The Glovis India Private Limited, F-98, Kancheepuram High Court of Judicature at Madras
21-02-2020 M/s. Hwashin Automative India Pvt. Ltd., Sriperumbudur Versus The Deputy Commissioner of Central Excise, Poonamallee Division, (Not known as the Assistant Commissioner of GST & Central Excise, Irungattukottai Division), Chennai High Court of Judicature at Madras
17-02-2020 M/s. Carenow Medical Prviate Limited, Rep. by its Director & the auth. Rep.T.Rajkumar Versus Rajesh Sodhi, The Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
03-02-2020 Sutherland Mortgage Services INC, Cochin, Represented by Achutarama Gupta Nesthala Vizupu, Authorized Signatory, V.K. Gupta Versus The Principal Commissioner, Office of The Principal Commissioner of Customs, Central GST & Central Excise, Kochi Commissionerate & Others High Court of Kerala
03-02-2020 M/s. Phoenix Rubbers, Palakkad, Represented By Sakkeer Hussain, Managing Partner Versus The Commercial Tax Officer, State GST Department, Palakkad & Others High Court of Kerala
21-01-2020 M/s. Samrajyaa and Company, Represented by its Partner N. Ranganayaki Versus Deputy Commissioner of GST & Central Excise, Office of the Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
09-01-2020 ASL Builders Private Limited V/S Commissioner of Central GST & CX, Jamshedpur Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
06-01-2020 Asutosh & Another Versus Commercial Taxes Department (GST) & Others High Court of Madhya Pradesh Bench at Indore
22-11-2019 BGR Energy Systems Limited, Represented by its Assistant Vice President Accounts, Chennai Versus The Additional Commissioner of GST & Central Excise, Office of the Principal Commissioner of CGST & Central Excise, Nungambakkam, Chennai & Another High Court of Judicature at Madras
20-08-2019 M/s. Alkraft Thermotechnologies (Pvt.) Ltd., Ambattur Industrial Estate, Chennai, Rep. by Authorised Signatory, P. Sirajudeen Versus Commissioner of Central GST & Central Excise, Chennai High Court of Judicature at Madras
07-08-2019 The Commissioner of GST & Central Excise, Chennai Outer Commissionerate Versus Intimate Fashions India (P) Ltd., Guduvancherry High Court of Judicature at Madras
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
10-07-2019 Alkem Laboratories Ltd V/S Commissioner of GST And Central Excise, Daman High Court of Judicature at Bombay
04-07-2019 M/s. Ashok Leyland Ltd., (Formerly ‘M/s. Hinduja Foundries Ltd.'), Versus The Commissioner of G.S.T. & Central Excise, Chennai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-06-2019 The Commissioner of Central Excise, Now known as The Commissioner of GST & Central Excise, Trichirapalli Versus M/s. Madras Cements Ltd., Ariyalur High Court of Judicature at Madras
19-06-2019 M/s. Sowmiya Spinners (P) Ltd., Coimbatore Versus The Superintendent, Office of the Superintendent of GST & Central Excise, Coimbatore District High Court of Judicature at Madras
17-05-2019 M/s. Brandavan Food Products (A company incorporated under the Companies Act, 1956), Chhattisgarh & Others Versus Commissioner (Appeals), Central & State Goods and Service Tax Raipur Commissionerate Central GST Building, Chhattisgarh & Another High Court of Chhattisgarh
13-05-2019 M/s. Rane Brake Lining Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
07-05-2019 M/s. Shell India Markets Pvt. Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
16-04-2019 M/s. Vendhar Movies, Represented by its Proprietor S. Madhan, Chennai & Others Versus The Joint Director, O/o. The Directorate General of GST Intelligence, Chennai & Others High Court of Judicature at Madras
04-04-2019 M/s. Paripooranam Steel Traders, Chennai Versus The Assistant Commissioner of GST & Central Excise, Chennai High Court of Judicature at Madras
03-04-2019 M/S. Zentech Off-Shore Engineering Pvt. Ltd. Appellant Versus Commissioner of GST & CE, Chennai South Customs Excise and Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-03-2019 M/s. Popular Maruthi Painting Works, Chennai Versus The Additional Commissioner of GST & Central Excise, Chennai South Commissionerate, Chennai & Another High Court of Judicature at Madras
08-03-2019 M/s. Sri Ram Company Versus Commissioner of GST & CE, Madurai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-03-2019 Commissioner of GST & Central Excise, Chennai & Another Versus M/s. Updater Services P. Ltd. & Another Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-02-2019 Vimal Nayan & Others Versus The Principal Commissioner of GST & Central Excise, Headquarters Preventive Unit, Chennai North Commissionerate, Nungambakkam, Chennai & Another High Court of Judicature at Madras
05-02-2019 Shri Tirupathi Kumar Khemka Versus The Deputy Commissioner of Central Excise & GST, Chennai & Another High Court of Judicature at Madras
29-01-2019 P. Prabhakar Versus Commissioner of GST & Central Excise Government of India High Court of Judicature at Madras
28-01-2019 World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
06-12-2018 Kun Motor Co. Pvt. Ltd., Puducherry, Represented by Collin Elson, Sales Manager & Another Versus The Asst. State Tax Officer, Kerala State GST Department, Thiruvananthapuram & Another High Court of Kerala
22-11-2018 M/s. TMT. Granites (Pvt) Ltd. Palakkad, Represented by Its Managing Director, Tom George Versus The Commissioner, State GST Department, Trivandrum & Others High Court of Kerala
14-11-2018 M/s. Suryadev Alloys & Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
14-11-2018 Reliance Cable Industries Versus Commissioner of GST (East) Delhi High Court of Delhi
13-11-2018 Principal Commr. of Central Tax, GST, Delhi Versus Pymen Cable (India) High Court of Delhi
09-11-2018 M/s. SRF Ltd., Manali Versus The Commissioner of G.S.T. & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-10-2018 City Union Bank Ltd. Versus Commissioner of GST & Central Excise, Trichy Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-09-2018 Commissioner of GST & Central Excise Chennai Versus M/s. Mahindra & Mahindra Ltd. Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
10-09-2018 Commissioner of GST & Central Excise Versus Dymos India Automotive Private Limited High Court of Judicature at Madras
24-07-2018 Vijay Prestressed Products Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad
24-07-2018 Andhra Organics Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Maxworth Plywood Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
23-07-2018 Consim Info Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 M/s. Leo Oils & Lubricants Versus Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Alkraft Thermo Technologies Pvt. Ltd V/S Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Terex India Pvt. Ltd V/S The Commissioner of G.S.T. & C.E., Salem Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-07-2018 Anuradha Sharma V/S Commissioner (Appeals), Customs GST and Central Excise, Lucknow Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
10-07-2018 M/s. K. Bit Brave Sourcing Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd. Versus Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
03-07-2018 Yona Smelters Pvt. Ltd V/S CCT, Visakhapatnam G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
03-07-2018 Sparsha Logistics V/S CCT, Hyderabad G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-07-2018 Wipro Enterprises Ltd V/S The Commissioner of Customs, Central Excise & Service Tax, Tirupati-GST Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad
02-07-2018 Kasturi & Sons Ltd V/S Principal Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
28-06-2018 Sentini Ceramica Pvt. Ltd V/S CCT, Guntur GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
20-06-2018 M/s. Deccan Park Resorts Versus Commissioner of GST & Central Excise, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
18-06-2018 The Joint Commissioner of GST & Central Excise, Office of the Commissioner of GST & Central Excise, Trichy & Another Versus M/s. Cheran Cements Limited (DEFUNCT) Rep by its Authorized Signatory ? G. Duraisamy, Karur Before the Madurai Bench of Madras High Court
05-06-2018 Chennai Ferrous Industries Ltd V/S Commissioner of GST & CCE (Chennai Outer Commissionerate) Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-06-2018 HCL Infosystems Ltd. Unit - III V/S Commissioner of GST & CCE, Pondicherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-06-2018 Hetero Labs. Limited V/S CCT, Hyderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
21-05-2018 Mane India Private Limited V/S Commissioner of Central Tax, Central Excise & Service Tax, Medchal - GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
17-05-2018 Voith Turbo Private Limited V/S CCT, Secunderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
15-05-2018 M/s. Kairali Granites, Represented by Its Proprietor, V.R Narayanan Embran Versus The Asst. State Tax Officer, State GST Department, Palakkad & Another High Court of Kerala
15-05-2018 Lakshmi Machine Works Ltd. V/S GST, CCE, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-05-2018 Kohinoor Printers Pvt. Ltd. V/S GST & CCE, Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
14-05-2018 Aditya Polysacks Pvt. Ltd V/S Commissioner of Centre Excise & GST, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
11-05-2018 Pioneer Hi Bred Private Limited V/S CCT, CE & ST, Medchal GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
09-05-2018 M/s. Qube Cinema Technologies Pvt. Ltd. Versus GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-05-2018 Qube Cinema Technologies Pvt. Ltd V/S GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
08-05-2018 R.N. Metal (India) Pvt. Limited and Others V/S CCE & GST, Jaipur Customs Excise Service Tax Appellate Tribunal New Delhi
20-04-2018 Holtec Asia P. Ltd V/S Commissioner of Central Excise, GST Pune-I Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
12-03-2018 Venkateswara Rao Bolla & Another Versus The Senior Intelligence Officer, Directorate General of GST Intelligence Rep. by Spl. Public Prosecutor In the High Court of Judicature at Hyderabad
06-03-2018 Wheels Tourists Operator V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-02-2018 Commr. of GST, Mumbai Central V/S Everstone Capital Advisors Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
08-02-2018 Shreyas Stocks (P.) Ltd V/S Commissioner of GST & Central Excise, Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-02-2018 M/s. Chemplast Sanmar Ltd. Versus Commissioner, GST & Central Excise, Puducherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
23-01-2018 V. Sridhar Versus The Authorized Officer Indian Bank, Guindy Branch GST Road, Guindy Chennai High Court of Judicature at Madras
18-01-2018 Neyveli Lignite Corporation Ltd V/S Commissioner of GST & Central Excise, Trichy Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
16-01-2018 Tidel Park Ltd V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-11-2017 National Aviation Co. of India Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-04-2014 Hindustan Unilever Limited, a Company incorporated under the Companies Act Versus The Controller of Patents & Designs Intellectual Property Building G.S.T. Road, Guindy & Others Intellectual Property Appellate Board
16-12-2009 Tvl.Growell Pharmaceuticals 109, GST Road Chengalpattu Versus The State of Tamil Nadu rep.by the Joint Commissioner (SMR) Office of the Special Commissioner and Commissioner of Commercial Taxes Chennai High Court of Judicature at Madras
02-03-2006 G.S.T. Motors Versus R. Elanchezhian Tamil Nadu State Consumer Disputes Redressal Commission Chennai
10-10-2003 Ex.Gst.Sudarshan Kunwar Versus Capol Farm Equipment Limited Monopolies and Restrictive Trade Practices Commission New Delhi
16-03-2001 Pepsico India Holding Ltd., a Company under the Companies Act, having its Plaint at No.6, GST Road, Mamandur Village,Madurantakam Taluk, 603 111, rep. by its Authorised Signatory Mr. Vikas Sexana Versus The District Revenue Officer, Additional District Magistrate Kancheepuram and 4 others High Court of Judicature at Madras
16-09-1966 G.S.T. Shaik Mohideen Sahib Versus The State Wakf Board, Madras & Another High Court of Judicature at Madras