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    <title>1982 (9) TMI 243 - CALCUTTA HIGH COURT</title>
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    <description>The court held that the two companies did not produce the &quot;same goods&quot; as required by Section 23(3) of the MRTP Act, 1969. Consequently, the proposed amalgamation could not proceed without prior approval from the Central Government. The appeal was allowed, overturning the trial judge&#039;s decision, and the case was deemed suitable for appeal to the Supreme Court due to its legal significance.</description>
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      <description>The court held that the two companies did not produce the &quot;same goods&quot; as required by Section 23(3) of the MRTP Act, 1969. Consequently, the proposed amalgamation could not proceed without prior approval from the Central Government. The appeal was allowed, overturning the trial judge&#039;s decision, and the case was deemed suitable for appeal to the Supreme Court due to its legal significance.</description>
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