M/S Wipro Ltd v. Excise And Taxation Technical Services Agency & ANR
! " # " "$%& '&() ) *+
, )- .)/)%&'
&%)%) *& 0& 2() &$*'$2$%) *&(3*)($4&0)(& 5&*(67 8$*' %3&
& - *'&*%
, )- .)/)%&'
&%)%) *& 0& 2() &$*'$2$%) *&(3*)($4&0)(& 5&*(67 8$*'$* %3& $/+ *9:4& %)(& $;& 3<1/$ $)* & &*%+
$;& 3<1/$ $)*= 7$48
!" # $%&'()*+ ! ,
&-('&'(-*./!"(,
/ 1.
.
0*1 ,
0 2 (-'&&'((
/ /22/ $(& 3
0
. ./
2/ 40
2 &-('&'(-*./!"
(, !" #$((&'()*++ ,
(('(&'()
/ $(*1 ,2 20
/
/22/ 2 +
+ 2/ (5'(&'()+
6/ 7/ / &5'(&'()
2 0
(('(&'()
7/
$ (
4 2 4/8 //(&'(&'()
2/ /
2*, 2 0 1 9* , (-'&&'(( 2 222 / 2 2 (- :
&'(( /
2 0 2
/ 6
+
2 0 $(&-('&'(-
/ 0 $( . 0 2
2 2 5';&'(-
4 3
2 24/ ('%&'() 3
/+
4/ $(
4 3
<
>
! "
"
#
#
"$
4 =((&'(- $( 2
&%(&&'(- /0
!/6 > $(
2/ (('(&'() 2 () 2 0 4 2 / 2
2/ &-('&'(- (('(&'()
0 "
/ / 2+
2 2
/ 0
4 0 $(
//
+
/ 0/ / 0
2 2 / / 0 /
/ +
/
0 / !2
01
+
/ /
.0
2 ./ /&'' / 0
0 (('(&'()
22 0 "2 /
8 //9/ /
/ 2
= 2/
=( +
/
/ 2 /
0 2
2 /
/ >
/2 / %
&" !
' # ()))*(+%*% &
+,,-. &"/ ,--0%,(,-
/ 6/
/
.
/ &&- / +
4 20/2
/ /
0 / 6/
9/
/ 0
/
# / / 2
& 2 / (-'&&'((
/
2 0 2
/ /
/ 6 27/ 2 /0
2 >
22/ 4
?
! / 2 0 /
0 20
2 /
/ 2
+
/
/
()
4 / /
> /
/2
/2 / # %
%
&" %
% # 1/2%23)(32,--4
/"" &"5 !
6 % # * +7 "*())8+8%%
2 2 62
2
+ / .2
2
/
28 / /
20
4
=(
+ 0
/
2
2 2
> 0
+
0
20 =( 0
0
2 @ $;& 3<1/$ $)*A %3 $*1$6= 1'5& 3)0$*)<$1 3); !2 21
21