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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Corporate demerger refocuses company on rayon and transparent paper while seeking a strategic partner for turnaround.</h1> Demerger of the cement business prompted a corporate restructuring that produced a substantial one time gain and cessation of standalone manufacturing, leading the company to reorient toward operational efficiency, cost management and financial discipline. The post demerger strategy focuses on scaling rayon and transparent paper through the wholly owned subsidiary, while addressing modernisation shortfalls and working capital constraints by seeking a strategic technical and financial partner to enable turnaround and capacity enhancement.

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