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Case Law Details

Case Name : Kerala State Screening Committee on Anti-profiteering Vs M/s Asian Paints Ltd. (National Anti-Profiteering Authority)
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Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Paints Ltd. (National Anti-Profiteering Authority)

From the invoices referred, it is evident that the Respondent had maintained the same base price post reduction in the rate of tax w.e.f. 15.11.2017, resulting in reduction in the cum-tax price from Rs. 175.40/- to Rs. 161.70/- on the product ‘Paint (AP Woodtech Wood Stain Walnut 500 ml (HSN Code 3213))’. Since the benefit of tax reduction has been passed on by the Respondent by commensurate redu

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