M/S Glaxo Smithkline Consumer Healthcare v. Joint Secy.Got.Of India Deptt.Of Revenue
!
" #$ " $ #
% &
$
&
$
! "#$ & '($
#)#*
$
"+ , (
!" +#(( "
#'
-, .$
)/ # 0
/ 1 !
2 $ !
, $3 ' (#$ .'# )/
)/ # ,
455
+ (5- $.
# 6 $.7" #
.$
)/ #
8
(/
! /# !, ,
!(
(!( - & ' 29 3)# # "
-
! / ,
8(()#"#
!&" /!
, /2 # %(
, /
, (:
!
(
, !, ,
)/
', '
,
" # )/ # + ( 5- !
..4 9.; # (( " #
& .9' ",( !, ," % / ', & 8(()#"#<#
(/ # , = $%
.4.;$ # + ((
+ (5- !
, # & )/ # !
'#( # " # # ' (
)
, / 3)# 2. <# #
$
) (! .94.;' # # + !!
5- $ (
&"
)
, /
!
,
.>$$>?
- ! )/ ," #
#$.4
!) $.4 , @, ( )( !$ ) (!'
)/ , # / , /+ !! $ (
>.$ @ " # (!
"
) <#
(" # )
$'# %
. @
(! 2 ' , # ,)!
)/ # # ""
)/
$
()
<),('## '
%
> # "
(&
@, = $ # ),( ((/#
,"
'## (#
,,
)/ # '
,
(,(
(! %
,
455
)/ # (, # /<#
)
." #
. .; ( !
(
&"
(/ (" ,
,,"
/)
' "A ,!<# ( #
)/ .%
<# ##(( "
" # # ',
,
( ' # # (, # /' # # )
!
(! ' ,,"
/)
' "
,!, ) ( 2 ' ,)!
# . (
&
# #
)/ #
(
),(
( ), ((>$ )@ #
& )/ # ),(' # "
! )( /
)
2 '( ,)!
# ( )
.#
' #
. / ! #
" )/ # ),( #
$ /,@,
(/ (" # . #
$ !!
!" #
(
)/ #
" # (/
(" #
B # # ,)! $ ',"
)/ . '()( (!
"
) (! %
((
)/'/
" ( !
)/ .
)/ "
.
)/ . 4 <#
@ ' (( "" #
)/ # ' "# (/
)/ #
, # / ')
)/ !
2 '( ,)!
# '
)/ # ' ! )( # (!
&" ) #
(/ @
)/ #
@, ", # / (( , # /B#( "
!" ( $ !(
#
/
; <# (
@ )/'/
%
' " # ( & # 9
, (
",
#
'()( D,#
' , )( # /
('
.'#( " # "
# (
)/ #
&"
(/
(" # $ # ((/ (
#
'##' ! #
("
()
<),( ((>'# # ('
$'
,
(,(
(!
.( "
# # ),(# ((/#
'## (# )
,,
)
' )
= ",
# 3 . ' "(/ # #
%" #
"% )/ #
,," #
! )
<),( = ,)!
# #
/ )
#
) (/ ,,
)/ # $ #
$
.
C! '
()(
,," # ('()( -(,
'#(
(,( " #
(!
(" # B # # ) ,)! $ ',"
%
)
#
)/ .'" #
(
,(@, <
/#",!
$(
, (
# (
, , # $%"&'()*' +,-+. /, 01%'1 '21.%!
.4.95C<= 3*-%4%+5./, 01%'1'2 1.%!$.>>1 <C4; > $ ' ",
)/ (
, (
#
# #
)/ . ' /
# !
''
((
= ",
# ( "' # /
.$'##'
)/ $ !)( #%" ( # # " # ( (
)
0
/
!
2 ' #!
#
! ,"
($ ' #
= $ (( # $)/" " #
!)( # ()
$ ( #
#"' "
,!
"
/
((= $#
",
'
/!
'()(
#% "% , ()
)/) # # #%
,((/"
# ,"# # !
!
$'
# #
% ) ((
# ) ,
. B#( " # ! ,"
$ 3 .# "
!
#
(
)/ # #(( ""
.
)/ 3 $ )/ " # # !
' !
)
#
/
)
, , )/ ) %" # #
"% / %"
,," # ! )
E ,
(/$ "
,
$.$)/ # (( , # /)
' #!
# ! #
!!,
( %
455 $ + ( !
# # ( '
)/ / ,
,
" # ' # #
!
#$ !/(( ' # !
' # , #
!
# " # )/ #
455$ ( )
) /
!-!,!
;!
# ! #
!!,
(
#(( "
= $ !/) !
((
(' # , !
!)"
,
, # /
(/)/ % "
, '##,# (/)
$ $ # !
)/ # ( , " ' "
" '##
) ' # , ("
) -(,
'#( ! , " #
(! $ "
2 # " $'
' ( , +55"' *' !+%'1/, '44%,,%'15 '251+ !"()&%,5 .4. 5C<9 +'# -+ , # ,"# # '
(/ (" ( ,
4+
$. ,"# # , !
!)"
#
<),(
(/)/ % " # (/ (/,
; /
$ # (
.
C! )
%",
@, '
(/ (/
-(, !
& )/ # ( , " #
" '##'
' # ("
!
, "
' "
" -(,
'#( ! , " #
(! ..
( ) ! / -+.7, , '# % 8 #
="#+ ,
8 !)/' ("' #
'# #
+, !$ 5-
% <- <),( (
,
4+
$. ' , #(( "
<# ),( # ) %
# # '
, ,)
4+
(/ #
( # "
(&
( @, <# ="#+ ,
8 !)/'#( ," +55"
' *' !+%'17, , # ) %
(
.
C! $'##'
)
%" # ,
@, '
(/ -(, !
& , "
" '##'
' # , ("
,,
$'##,( ! (/
' # , # !
. , # (/, $%"&'-%4%+5.7, , '# #
(( <),(, $. ""
)/ #
)/+ !! (<# ),(
()/# " # # @, #
!
# # (, # /<#
(, # /
) ")
)/(! -(,
)
<),()/ "
.
C! <#
' #(( "" #
)/ # (, # /
#
#+ , # ) %
<),(# @
)/ # ' # , " # !)"
()( /
.
C! $ # ,"# # !
(
<# ' ' "(/((
'#( (" (
, @, "!
#+ ,
?'1%!35 ,5!,3+ -+. /, 01%'1'21.%!!1.'+85 ,$.4.;5C<49>'# $ '#( " # ()( /
.
C!
", +, ! $.;
# 6 # $.;7$ '# #
.
C! ' ()(
", $.;
( %
,
.> !
# ="#+ , ) % !
% & @, , ( ;?9
+ , '((#%
-(,
2 ' ) %
# )
,,"
/, ( ;'
, # !(
(''(
')/ # ="#+ ,
1,@ 8'%&5 -!9' !+' :-+./, 01%'1'21.%!
..45C<.9 . <#
('(
' # )
D, (/ ()(
$ # # #
( "
. )
# ,"# # ' D,
#(( "
)/
(" )
.2 , # " #
.$ #
()
<),(' # !
<# ( !
" ((> ' (/ # # / # '# ! )( #
& !
)/ # <),(<# <),(# ((/ ) %
'##' )/ # ,," # (!/
,
(/ ("
( "' # # $ # #
(
" # (/ (" # ( )
3 . <# 3 . # $
( ' # , " / (
(/ )/# " # # ' !
)
# %" # )
"% )/ #
,," # ! )
<),(<# . ( , # / ! (
(/ "
!
)/ #
)
<),(<# ) % ! )/ .
# # ' ( # !)( #
' # # #(( "
" (, # /
/$ #
$ "
(" ( )
.!
!( $
% '
#
(( # #"
# ' # /,# !)( #
#
' # # /
.$'##', (
(/$ #
' $ (( ,!
"
( , !( 2 ' '# #
' ,,"/
/ , ( " #
) (/ ,,
( "(
/$ #
/ ,
' ) % ( $ # !
& ,,"
#
/ -(,
"@, ((/
'
,( '
!( , . , ! ) (
&"
, ! # "( (/) (/ ()
,!'##(&
@, ), ,,
!
) (
$'
D,# #
)/ .) " , )(
( 3 .4?4? 3 .0
/
1 !
2 $ (, # /$3 (#
" # (
(/'
(( #
' #('<# ((
.4 <#
)
.
/
1 !
2 $
(, # / ..
.; ((
, ( $ /$(
' ( ' (
@ B# &"?
F ?3
B#
)(
F ?3