M/S Wipro Ltd v. Excise & Taxation Technical Services Agency & ORS




   
   

  !"

  #

$%&&'!(!")*&+%&,-&. / 1(!+.2!,!%&3 ++&44$"% 5&.(6( 7'!(&$"3$7$%!"&'8"!'$4*&.5!'&(9&"':$"3%8&.( &(+"3&"%(



  


    

.&(&"%). 8!%;8$""$/35'$%&/.%8&$++&44$"% .*!38$"%;$6(8!</35'$%&/..&(+"3&"%  ."!5!%5$(%8!// 6"=$-/..&(+"3&"%  



    .$4 8&!"(%$"%$++&$48$($.!(&"6%%8&.3&.3$%&3# 

>8&.&-:%8&4&$."&3*!"94&639&8$(.&4&9$%&3%8&$++&44$"%%$5$!4%8& $4%&."$%&&&'%!5&3!(+6%&.&3.&(($4,&'8$"!(,$.-!%.$%!"$($''.3!"9 %-%8%8&+$.%!&(%8&.&!((6'8$'4$6(&!"%8&*%%8$%&&'% 2&$."&3'6"(&4(%$%&(%8$%%8&$++&44$"%>8!4&$5$!4!"9(6'8 .&,&3:8$(!"!%!$%&3+.'&&3!"9(6"3&.*&'%!"?

%8&.-!%.$%!"

$"3"'!4!$%!"'%/ ??@ &(+"3&"% 8$($4(!4&3$(&+$.$%& +&%!%!"6"3&.*&'%!"?%8&'%8&:(&&<%>!%83.$>%8!($++&$4>!%8 4!-&.%:%.$!(&$44%8&+4&$(!"%8&$-5&,&"%!"&3+.'&&3!"9( !%8  4!-&.%:  $.&,&"%!"&3/  %8&  $++&$4  !(  3!(,!((&3  $( >!%83.$>"   ! "

















#  $%$&'$() )*(+  ,  -
































# 


    
    MOHINDER KUMAR KAMBOJ 2018.09.20 16:32 I attest to the accuracy and integrity of this document Chandigarh