2005 (4) TMI 289

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..... ., LAKSHMANAN AR.DR. AND KAPADIA S.H. JJ. C.A. Sundaram, Senior Advocate and (Ms. Krishna Sarma, V.K. Sidharthan, Atul Kumar and Bhaskar Bhattacharya, Advocates for M/s. Corporate Law Group, with him) for the appellants. Sushil Kumar Jain, Shyam Moorjani and Sharad Singhania, Advocates for the respondents. -------------------------------------------------- ORDER These ap .....

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..... li Lignite Corporation Ltd. v. Commercial Tax Officer reported in [2001] 9 SCC 648 See [2001] 124 STC 586 (SC). Strenuous efforts were made to differentiate this judgment. It was submitted that the judgment in Neyveli Lignite Corporation Ltd.'s case [2001] 9 SCC 6482 deals with the subsidy which was paid de hors the actual sales made whereas the retention price, in the present case, is based on .....

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