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<h1>The appeal is allowed, and any consequential relief shall flow in accordance with the law.</h1> <h3>M/s. Titan Paints and Chemicals Ltd. Versus CCE, Coimbatore</h3> M/s. Titan Paints and Chemicals Ltd. Versus CCE, Coimbatore - TMI The judgment states that the tax incidence arises on the date of carrying out the activity, and all consequential provisions of law apply on that date. The appeal is allowed, and any consequential relief shall flow in accordance with the law.