https://www.taxtmi.com/caselaws?id=84685 The appellate tribunal ruled in favor of M/s. VST Industries Ltd. and M/s. Samanto Laminates Pvt. Ltd., holding that VST was not required to obtain a license under Notification No. 305/77 for the manufacturing activities carried out by SLPL. The tribunal also confirmed that SLPL was entitled to the benefits under Notification No. 77/83 and earlier Notification No. 105/80 as a small-scale industrial unit. The decision emphasized the independent manufacturing status of SLPL and the principal-to-principal relationship between the parties, overturning the lower authorities' findings and allowing the appeals of both VST and SLPL. en-us Tue, 12 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84685 The appellate tribunal ruled in favor of M/s. VST Industries Ltd. and M/s. Samanto Laminates Pvt. Ltd., holding that VST was not required to obtain a license under Notification No. 305/77 for the manufacturing activities carried out by SLPL. The tribunal also confirmed that SLPL was entitled to the benefits under Notification No. 77/83 and earlier Notification No. 105/80 as a small-scale industrial unit. The decision emphasized the independent manufacturing status of SLPL and the principal-to-principal relationship between the parties, overturning the lower authorities' findings and allowing the appeals of both VST and SLPL. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84685