M/S Ganpati Pipes Pvt. Ltd. v. The Deputy Excise & Taxation Commissione
!
"# # $ %& ' ( ) *+ #,-./
*/ 00
( '1 #& 2
!3)4567%894%7:614 ' ( )( , 3*6*.:6176;66;
13 '1 #& <2<
!3567;6=4.13 %* ' ( )( , 3*6*.: .* '1 #& 2<<
!3 534>6%64;6*.3 %* ' ( )( , *.3*6*.:6176;66;
13 '1 #&
!36565%76 >4;
83*14.3 ( )( , 3*6*.:6176;66;
*.13 '1 #&
( ( 3&#"-?@6&$ (+# ( @ <2< & ( 3,(A+&,@6&$ (+# (
2<< *
+ +B( @ 6"@(- CCC
%(& , ? ( + # ( ,D0 + +??E 1,? 6 D B?? 1,? 6$+(-"(?3? */6 @2 @+ D 0 &0
@ $ B+A,&E0#
&D-+ FD?3,#(0 ,( + 3(-&+( $ !
6 3 :,?
$ %& &+( 23 <@B+( @+ ?0
(
0 & ?, D + D (& G /0#
(
&$?
& -+(+ D,#+?& *+
,(#(, &+&
+FD?6#/ ,( 3(-&+( ,#(@B+( @ + D+?& ,&( H
! " # !$
!
% $&
' ()*
+ , )( *
$ - ! !
<
$
"
! . . /&&(*"
- / 0
- ! !
! !
! ( *
1 ! (* 2 !
- $
"
- ! ! ! 3 ! ! ( *
! ! 1 .
! 1 . ! (* 3 $ ,
!
$ - ! !
!
# ! / &&( *3 ! $ #
'
+ $ 4 < 4$ B+D$@,(+(&A,&
(I, (&D 0& +#( # *+B( # (
(& E?-&
& $ B+?B? &&BD-+FD?6#/ ,( (((& ,#( 6??#& E0
##?
?
&&
# &
(A + ++( #G E!( &J 7 !; ++((#(D?J 7 !;