2021 (1) TMI 1300

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..... id not purchase any crude Mentha oil from the farmers - HELD THAT:- The decision in the case of M/S MENTHA ALLIED PRODUCTS LTD THROUGH ITS AUTHORISED REPRESENTATIVE SATYA NARAIAN VERSUS COMMISSIONER, CENTRAL GOODS SERVICE TAX, CHANDIGARH AND M/S ARORA AROMATICS PVT. LTD. VERSUS UNION OF INDIA AND OTHERS [ 2020 (12) TMI 1230 - PUNJAB AND HARYANA HIGH COURT] would cover the case of the petitio .....

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..... itioners are for the years 2008 and 2010 and therefore, on considering the judgment passed by the Coordinate Bench in CWP No. 11990 of 2020, titled as 'M/s Mentha and Allied Products Ltd. through its Authorized Representative Satya Narain Vs. Commissioner, Central Goods and Service Tax, Chandigarh', decided on 04.12.2020, would cover the case of the petitioners in their favour. In view .....

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