No profiteering if post discount rate remains same pre & post rate reduction

Kerala State Level Screening Committee on Anti-Profiteering Vs M/s Somany Ceramics Ltd. (National Anti-Profiteering Authority) In this case there has been reduction in the rate of tax on Ceramics Glazed Wal Tiles, Printex Crema, PRM 300×600 MM HSN Code 69072300′ from 28% to 18% w.e.f. 15.11.2017 as per the Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. It is also revealed from the record that the Respondent had not increased the discounted per M2price of the above product which had remained Rs. 374.74/- before and after the tax reduction, as was evident from both the ...