TaxTMI 
TaxTMI 
2022 (8) TMI 94
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....- (i) Whether the Respondent has passed on the benefit of ITC to his buyers as has been claimed through documentary evidence furnished by him during the course of the present proceedings? (ii) In case the Respondent has passed on the ITC benefit then what is the amount of the benefit passed on? (iii) What is the amount of ITC the benefit of which is required to be passed on by the Respondent to his recipients after correctly considering the figures of Cenvat credit? (iv) What is the amount of turnover to be taken into account during the period from 01.07.2017 to 31.12.2018? (v) What is the profiteered amount arid entitlement of benefit of ITC to be passed on to each eligible home-buyer including the Applicant No. 1? The brief facts of the present case are that an application dated 09.08.2018 was fi led before the Maharashtra State Screening Committee by the Applicant No. 1 under Rule 128 of the CGST Rules 2017 alleging profiteering by the Respondent in respect of purchase of a flat, T4-1004 OAK, in Tower-4 of the Respondent's project "Runwal Forests" near Mangatram Petrol Pump, LBS Marg, Kanjurmarg (W), Mumbai-400078. The Applican....
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....4.10.2019, submissions of the Respondent and other material place on records, had remanded the matter back under the provisions of Rule 133 (4) of the CGST Rules 2017, vide Interim Order No. 01/2020 dated 01.01.2020 to the DGAP directing him to reinvestigate on the issues mentioned in paragraph-1. 8. Accordingly the DGAP had submitted his instant Report dated 31.08.2020 to this Authority, wherein, the DGAP, has inter alia, stated that:- (I) On receipt of the aforesaid order from this Authority on 03.01.2020, the information/documents submitted by the Respondent were re-examined and cross-verified with the Report dated 26.06.2019 submitted by him before this Authority. He further stated that at the time of submission of above mentioned Investigation Report dated 26.06.2019, the Respondent had submitted the requisite information and data for the period covered under investigation. Since no direction to extend the period of investigation was given, hence the same set of data was sufficient for current re-investigation, The Respondent's submissions made before this Authority during hearings had been duly incorporated while examining the points raised by this Authority in its ....
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....g the course of hearing before this Authority, the Respondent had contended that the investigation by the DGAP was not appropriate because he had overlooked the fact that in case of most flats booked after 01.07.2017, the original agreement value had already been reduced by way of discount and GST was charged on reduced agreement value. The Respondent claimed that for units booked post 01.07.2017 across both categories of units, upfront discounts up to 5.8% on the original agreement value have been passed at the time of sale, by way of reduction in the original agreement value and GST was charged on the reduced agreement value only. The Respondent also averred that he had already passed on discount to his customers who had booked units post-GST totalling Rs. 7,48,06,433/- (vide submission dated 08.08.2019) and no further discount was required to be passed on to these customers on progress billings, In case of most of the flats sold after 01.07.2017, the original agreement value has already been reduced by way of discount and GST was demanded on reduced agreement value. The Respondent had submitted copies of cost sheets of flats sold after 01.07.2017 during the cou....
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.... this regard, the Respondent submitted that in case of homebuyers who booked flats after 131July 2017, in both the categories i.e. affordable and other than affordable, upfront discount up to 5.8% on the original agreement value was passed on at the time of booking itself by way of reduction in the value to reduce the impact of increase in cost owing to increase in the rate of tax from 5.5% (4.5% Service Tax + 1% MVAT) in the pre-GST regime to 12% on account of introduction of GST. Accordingly, the original agreement values have already been reduced by giving discount and GST on applicable rate was demanded from the customers on the reduced agreement value. The increase in tax rate from 5.5% to 12% resulted in higher cost incidence for customers. The DGAP has submitted that the Respondent contended that the incremental tax burden was absorbed by him by offering discount up to 5.8% in the beginning itself as anti-profiteering discount subject to the condition that after this discount was provided there will be no further liability to provide any discount under section 171 of the CGST Act 2017. The additional benefit of Input Tax Credit arising due to implementation....
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.... cost sheets and summary made available by the Respondent, it was evident that the methodology employed by the Respondent was to calculate the quantum of upfront discounts by comparing the increase in tax rate across tax regime. Tax incidence upon the recipients was 5.5% (4.5% Service Tax +1% MVAT) in pre-GST period, which increased to 12% in post-GST era, Further, the Respondent contended that as the exact quantum of ITC benefit that would accrue to him over the period was not available, he had chosen to absorb the incremental tax impact by passing upfront discount to the tune of approximate incremental tax so that there is no cost escalation on account of increased tax rates for home-buyers. The DGAP has stated that though, the Respondent's reasoning behind offering such approximate discount to the new home-buyers in absence of knowledge of exact quantum of ITC appeared to be logical, it was pertinent to mention that the quantum of benefits so offered by the Respondent to the home-buyers has varied. It is 6.5% (12% - 5.5%) for the normal home-buyers, and in case of affordable houses, wherein effective GST rate was reduced w.e.f. 25.01.2018 from 12% to 8%, th....
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....evidence of cost sheets, comparison of rates of similar units as mentioned above in Table 'A', copies of agreement with the home-buyers who booked flats post-GST and response of aforementioned home-buyer that benefits as mentioned in the cost sheets were accounted for, it appeared that the Respondent has brought down the prices for units booked post GST implementation as mentioned in his cost sheets. (vii) that the details obtained upon perusal of the home-buyer details, details of the demands raised from home-buyers and details of benefits passed on by the Respondent are mentioned in Table B as: Table B Home Buyer Data Affordable housing Other than affordable Total Sales of Units Sold Pre-GST 312 500 812 Post-GST with benefit of ITC 177 161 338 Sold Post-GST without benefit of ITC 54 33 87 Total Sold 543 694 1237 Unsold 97 993 1,090 Total 640 1,687 2,327 Demands raised post GST PRE-GST Sale Demand raised without ITC benefit 172 136 308 ....
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....f the Respondent's submission dated 31.01.2019 where there was an error in the reconciliation of Cenvat/ITC and Turnover provided by the Respondent however, the data submitted and the reconciliation has been re-looked into. From the information submitted by the Respondent for the period April, 2016 to December, 2018, the details of the input lax credits availed by him, his turnover from the project "Runwal Forests", the ratios of input tax credits to the turnovers, during the pre-GST (April, 2016 to June, 20E7) and post-GST (July, 2017 to December, 2018) periods, are furnished in table- 'C' below. Tablet 'C' (Amount in Rs.) S.No. Particulars (Pre-GST) April, 2016 to June, 2017 (Post-GST) July, 2017 to December, 2018 1. Credit of Service Tax Paid on Input Services (A) 120,686,138 - 2. Input Tax Credit of VAT Paid on inputs (B) - - 3. Total CENVAT/VAT/Input Tax Credit Available (C)=(A+B) 120,686,138 - 4. Input Tax Credit of GST Availed (D) - 242,956,020 5. Total Turnover from Residential Area (E) (from Home-Buyers list for live customers) 3,170,151,245 3,87....
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....than affordable housing. In view of the change in the GST rate after 01.07.2017. the issue of profiteering has been examined in three parts, i.e., by comparing the applicable tax rate and the availability of input tax credit during the pre-GST period (April, 2016 to June, 2017) when Service Tax @ 4.5% and MVAT @1% were payable on both affordable housing and other than affordable housing with: (1) the post-GST period from July, 2017 to December, 2018, for the category other than Affordable, which attracted effective GST @ 12%; (2) the post-GST period from JuIy,2017 to 24.01.2018, for Affordable Housing which attracted effective GST @12%; and (3) the post-GST period from 25,01.2018 to 31.12.2018, for Affordable housing which attracted effective GST 8%. Accordingly, on the basis of Table-C above, the comparative figures of tax rates and the ratios of input tax credits to the Respondent's turnovers in the pre-GST and post-GST periods, the recalibrated basic price (on account of benefit of additional input tax credit) as well as the excess collection (profiteering) during the post-GST period, are tabulated in table-'D' below: Table-D ....
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....ces for units booked prior to GST implementation and 87 units booked post-GST but with no benefit passed on. Therefore, in terms of Section 171 of the Central Goods and Services Tax Act, 2017, the benefit of the additional input tax credit should have been passed on by the Respondent to the recipients. In other words, by not reducing the pre-GST basic prices by 0.46% on account of additional benefit of input tax credit and charging GST @ 12% or 8% on the pre-GST basic prices, the Respondent appeared to have contravened the provisions of Section 171 of the Central Goods and Services Tax Act, 2017. (d) In reply to the query as mentioned at pars 1 (iv) supra, the DGAP has stated that total demand as raised from the home-buyers inclusive of the benefits offered through upfront discount has been taken for determination of exact quantum of additional benefit of Input Tax Credit. However, profiteering has been calculated only for those home-buyers who had booked units prior to implementation of GST and demands have been raised from them post GST implementation and 87 units booked post-GST but with no benefit passed on. Accordingly, for the period 01.07.2017 to 3....
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.... has further submitted that in view of the aforementioned Findings, it appeared that the provisions of Section 171 (I) of the Central Goods and Services Tax Act, 2017., requiring that "any reduction in rate of tax on airy supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices", have been contravened by the Respondent in the present case. 9. A Notice dated 07.09.2020 enclosing the DGAP's Report dated 31.08.2020 alongwith its annexures was issued to the Respondent directing him to explain why the above Report should not be accepted and his liability for profiteering should not be determined under section 171 of the CGST Act 2017 and to file his reply to the said Report 10. The Respondent has furnished his reply vide his letter dated 07.10.2020 to the DGAP's Report dated 31.08.2020, wherein he has submitted: (i) that the DGAP in his report has observed that for new bookings in the post- GST period, the benefit on account of GST has been deducted on a case to case basis to arrive at the final agreement value. The cost sheets have signatures of flat buyers as their mark of conse....
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....f the ITC discounts passed to customers through credit notes were taken into account (amounting to Rs. 2,45,79,594/-) then he would have absorbed excess ITC discount of Rs. 1,96,53,549, this would mean that there was no profiteering by him and he had actually passed discount in excess of the rate at which he was required to pass ITC benefit to customers as per the DGAP's Report. He accordingly requested this Authority to take into account the discounts extended to customers by him through credit notes which would establish that there was no profiteering by him and that he had passed on ITC benefits in excess of the rate at which he was required to pass on discount as per DGAP. 11. On receipt of the above said submissions dated 07.10.2020 of the Respondent, this Authority vide its order dated 07.10.2020 forwarded the same to the DGAP directing him to submit his clarifications under Rule 133 (2A) of the CGST Rules 2017. 12. The DGAP vide his Report dated 26.11,2020 has submitted his reply on 27.11.2020, stating as under:- (i) in respect of paras 10 (i) to 10 (iii) as mentioned above, the DGAP submitted that he has already discussed them in his Report dated....
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....the present case and the DGAP has further acknowledged his submissions and Credit Notes issued to Applicant No. 1 totalling Rs. 47,277/- towards anti-profiteering discounts on invoices issued till March 2019. He also submitted that the Applicant No.1, through an undertaking signed by him has himself acknowledged receipt of discount of Rs. 1,17,056/- in full compliance by him of the provisions under Section 171 of the CGST Act 2017. He has also submitted the copies of the undertaking signed by the Applicant No. I and other customers. (ii) The Respondent reiterated his submissions dated 07.10.2020 wherein he had mentioned that out 395 customers to whom DGAP claimed that no discount benefits were given, ITC discount benefits were passed through Credit Notes in case of 381 customers. He further stated that the copies of these Credit Notes were submitted by him to this Authority with his said submissions and the remaining 14 customers who have cancelled their bookings, were not entitled to ITC benefits. He claimed that the Credit Notes for invoice reversals on deeds in case of cancelled customers were provided in his said submissions. (iii) The Respondent has also stat....
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....ng interest. (iii) that the undertaking in respect of ITC was taken from him under duress during possession else the Respondent was not giving possession letter of his flat, The Respondent did not allow him to mention under protest on this undertaking. (iv) that the Respondent had taken advance 1% MVAT on agreement value of Rs. 1,19,750/- on 25.08.2016 which was 100% on Agreement Value of Rs. 1,19,75,000/- but did not give any benefit to him, which vas double taxation on him. He claimed that the Respondent should refund 40% of Rs. 1,19,750/- of MVAT collected from him, 60% of agreement value invoices were raised pre GST era so 40% on Rs. 1,19750/- was double taxation. He claimed Rs. 47,900/- on this account. (v) that the discount passed on @ 2.50% at possession was not correct according to him He also submitted that the DGAP should mention how much profiteering was done as he had investigated the case. He farther stated that the Respondent's claim that the DGAP's Report had calculated of profiteering 0.46% might be wrong. 17. Personal hearing was held on 29.01.2021. Consequent to such hearing the Authority vide its order dated 29.01.2021 had di....
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....hority observes that the methodology adopted by DGAP has attained finality. The Authority finds that:- (i) The Applicant No. 1, vide his complaint dated 09.08.2018 had alleged that the Respondent was not passing on the benefit of ITC to him in respect of purchase of Flat no.T4-1004 OAK, in Tower-4 of the Respondent's "Runwal Forests" Project being executed by the Respondent in Mumbai, in spite of the fact that, he was availing ITC at the higher rates during the GST regime which had resulted in benefit of additional ITC to the Respondent and that the latter was also charging GST @18%. This complaint was examined by the Maharashtra State Screening Committee on Anti-Profiteering and referred to the Standing Committee on Anti-Profiteering. The Standing Committee on Anti-Profiteering had examined the above application in its meeting held on 13.12.2018 and forwarded it to the DGAP for detailed investigation, who vide his investigation Report dated 26.06.2019 furnished to this Authority had stated that the Respondent had obtained additional benefit of ITC to the extent of 2.59% of the taxable turnover which he had not passed on to his buyers and he had thus profiteered an amo....
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....ver, in the post-GST (July, 2017 to December, 2018) period, turnover (without deduction of the upfront discounts given to 338 homebuyers) from all such 733 home-buyers on whom demands have been raised during the period covered by this investigation/Order i.e. from 1.07.2017 to 31.12.2018 has been taken in the Table 'C' above. i. For the purpose of calculation of amount profiteered, demands raised from 308 home-buyers (172 AH + 136 OAH) who booked their units prior to GST implementation and on whom demands had been raised/payment received by the Respondent on or after 1.07.2017 plus demands raised from 87 home buyers (54 AH 33 OAH) who have booked their units post-GST but to them no ITC was passed on by way of upfront discounts, have been considered. j. For Affordable Housing category (172 + 54= 226) it is Rs. 47,48,81,773/- from 226 home-buyers, and in the category Other than Affordable Housing (136 + 33-169), it is Rs. 49,48,51,850/- from 169 home-buyers, totalling Rs. 96,97,33,623/- from across both the categories. k. The computation of profiteering is only for the 395 home-buyers across the two categories, excluding those to whom benefit claime....
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....ired to be passed on. Therefore, the above methodology is appropriate, logical, reasonable and in consonance with the provisions of Section 171 of the CGST Act, 2017. (iv) The Applicant No. 1 vide his submissions dated 25.01.2021, has claimed that ITC was Zero on the invoices dated 07.06.2018, 03.12.2018, 14.03,2019 & 12.04.2019. He further stated that the Respondent has not given any interest on discount passed on now (GST was collected @ 18% in advance) whereas the Respondent vide his submissions dated 23.12.2020, has submitted copy of an undertaking signed by the Applicant No. 1 which acknowledged receipt of Rs. 1,17,056/- in full compliance by the Respondent of the provision made under section 171 of the CGST Act 2017. However, the Respondent has in his submissions to the DGAP submitted that, Credit Notes were issued by the Respondent to Applicant No. 1 totalling Rs. 47,277/- as mentioned at pare 8(III)(e) supra towards anti-profiteering discounts on invoices issued till March 2019. The Authority finds that, the Respondent is liable to return to the Applicant the amount of ITC benefit as calculated in the case of the Applicant no. 1 by the DGAP in its Report d....
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.... such homebuyer by the DGAP in its Report dated 31.08.2020 and Annexure 6 thereof as no upfront discount to pass on benefit of ITC was given to such number of homebuyers. (vi) Therefore, the Authority holds that the Respondent has not passed on the benefit of ITC to all the eligible home buyers under the provisions of section 171 of the CGST Act 2017. 21. The Authority finds that the additional benefit of ITC availed by the Respondent during the period July 2017 to December 2018 which is required to be passed on to his home buyers, has been correctly calculated by the DGAP which is based on the factual records/information furnished by the Respondent, and according to the Methodology which has been approved by this Authority in all the cases where benefit of ITC is required to be passed on under the provisions of Section 171 of the CGST Act, 2017. 22. In view of the above facts, the Authority finds that, the Respondent has benefited from the additional ITC to the extent of 0.46% of the turnover during the period from 01.07.2017 to 31.12.2018 and hence the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has not passed on th....
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.... Section 171 (1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171 (3A), Since, no penalty provisions were in existence between the period from 01.07.2017 to 31.12.1018 i.e. the period of the present investigation for which the profiteered amount has been calculated and the Respondent is found to have violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent for profiteering done during such period. 25. This Authority as per Rule 136 of the CGST Rules 2017 directs the Commissioners of CGST/SGST, Maharashtra to monitor compliance of this Order, under the supervision of the DGAP, by ensuring that the amount profiteered by the Respondent, is passed along with interest @ 18% as prescribed, to all the eligible buyers as ordered by the Authority. In this regard an advertisement of appropriate size to be visible to the public may also be published in minimum of two local Newspapers/vernacular press in Hindi/English/local language with the details i.e. Name of builder (Respondent) -- M/s Wheelabrator Alloy Castings Pvt. Ltd. Project- "Runwal Forests", Location- Mumbai, Maharashtra and amount of pro....
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....he Respondent, Commissioners CGST/SGST, Mumbai/Maharashtra, the Secretary (Town and Country Planning) Govt. of Maharashtra and Maharashtra RERA for necessary action. File be consigned after completion. Annexed:- Annexure 'A' in Pages 1 to 04. ============= Document 1 RIAA S.No. Llemer Name Tower o Flat s las per home bure Carpet Ares ANNEXURIA het grow inclusive of procata Disc Appliable Tas Tumover of mome boyers touf Patern whom profiteered ancunt to amount which te Total Profited Amount to be per instatimen passed on ecluding 651) be passed on be passed on KOLLER SHILADINCKA 13-4304 471 450,000 $48-430 5216400 11,54 KAPEMA HATT E 471 3709 649.850 8.770.361 846 40,344 31449 PETER FERNANDES "1 475 4D GERAL GAVARAR 11 11-2304 471 4617,600 566,902 132.912 11.M 4T JAJO CHATME TL 472 4581,000 369-4400 004 0.16 22.639 24,318 = 4 STEMA PAWAR TA-SMES FINE-SA 471 APARS 11170 23,461 411 4151.000 541 800 ST ABHISHEK CHAUHAN 12 MIROLAMS 0H 11-3004 471 3.155299 ....
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.... 141-330 31,374 368 MONTHA WASHWAN 18 13010? 471 111222 16.210 8.44 L 148 SANDEEP STAR та 71-0101 475 309, 35 18738 £25.985 042 373 VANDAN PATHAR TS 73-0303 TABLE 200 лв 8.48 475 112 PERGAN T 13-4202 47S 17130 14312 846 PRAMCO NATKAR T-4222 471 129330 24.332 199,462 146 471 185-220 185,220 J4F18 100,00 16 918 374 215 MANALI SHELAR T 15-4206 47% 31.594 131,300 EM DARAPUS MEROSAR 11-0707 476 76340 170346 0.45 SARITA SHETE " 750208 473 16878 E97309 846 243.306 2.46 UNDIRARAMAN CHELLAIPA 13 73-0901 472 129 891 HITAM SANRE 11 11-601 47 173.891 24392 144,369 0.46 11 710304 14.380 BIOME 1946 ATTAWALA 13 13-43105 474 37284 MATH TO 71-2306 4211 213,006 290048 2.49 LATE LISH 544 TO 4.471,900 8.46 71243 134 SMITA JOSHI TO 13-0608 475 231,480 16900 228,408 8.48 ATT GAURAY STORA 11 73-0401 47 UBG-743 14.9....
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.... 221.83 221 833 0.45 1.020 045 F ATS 18:373 201302 0.48 3044 322 AMIT SHA 13 T 323 SANMITA 73-ONE 471 207 36416 324334 0.46 324 YANA TANGE 15 11-0921 471 377329 14570 191.296 04 648 18.756 195.249 316 125 AMIT LARAM 12-0900 147 336 BENG ALANI " 130904 475 190,34 0 327 MANIARI DATTERIES 13 15-0005 671 37.400 8-46 445 928 6311 15-0000 47% 36.990 275225 QAR Lose 11.006 101414 041 239 ASHOE SHARMA 13 47% 119 410 AMUSUMAR " 13-0908 413 181,412 14514 191536 0.45 901 801 SAEAM BELLM 11-093 475 476 M.713 1.401.5AB 0.46 41296 552 SABHA SHAR 13 1001 411 467.544 D# 41.432 4 333 331 SAKSHIT RAVAL 1975 471 194,365 25,550 208 406 11.46 306 334 ATUL SANAS 476 15.470 ZILM 0.06 973 1,475 $15 SUNAS PARKAR 18 13-1008 421 216979 17316 216 WOOD SANG 11.300 473 301-130 15.300 200.29 1115 117 M. PANLAML 13 ....
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.... 17806 240328 246 318 YODLA 13-1816 471 297 400 25,79 11142 914 339 13 73-2901 471 196.159 25,854 214003 846 421 37% * TADOS 471 16114 17507 18.45 11 TH1308 471 4211000 34 13,447 B 313 SHAILAJA KOLAPKIE 15 13-2504 471 455.000 361.500 8736000 14,105 STA WIGH " 751505 333 796 21240 8.46 1357 046 38. D41 874 SATIRUMAL B TJ-2047 47% Q40 B 2 JITENDRA KUNLE SALM 13-2508 473 245.825 471 19897 214AM 10.46 BEL SAU FARDURAK 73-5414 471 18.521 048 UNLO 113.577 107 RAIES+ PANHAR T3-2905 471 206275 30-5728 246 1414 205 300 ANEST CHÃCHRA 471 18700 131416 ANEKA TWAR 13 13-c01 EML175 247 ADHA PARWA 72 TP-120K 471 114.375 14750 16750 29125 844 Cana P " TALUS 471 184.575 15342 210,067 " 18-1700 475 WEEST = ALASI CHINAA TS 15-1801 421 200-800 290-400 15272 646 241 TURE CHA 13 13-1902 47% $85.300 15300 14....
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.....46 435 WAY SHETTY B 135001 421 123001 IML7061 36714 212.436 046 307 471 16411 121 82 0.46 416 ADITYA ARORA 15 A LOLE 456 HN PERSA 15 471 16.314 120246 4 GOTAL LABURE 13 13-2005 434 217,925 17418 235,143 3.46 13-2005 NO SANDEEP MIGO 471 8:406,BL 1383 41314 1146 104 HUPEN PARE 47% 11706 340.224 15 11-2704 471 243,925 11954 318,479 BAL EAS 15 ATL 333,929 31,324 226,579 BAS 471 MANCHAM SENTHILKUMAR 13 19-3801 4476 213,440 17311 475 ABHISHEK KHANDELWAL 19 73-3508 47% 604,037 354352 46 646 T 11-2902 471 315300 17428 431 6.48 418 MAHENDAS NDRA SHINDE 13 75-2013 473 214300 8.46 PENKATESH VISWANATHA та TS-2904 471 219,900 17391 840 11 T-905 471 124412 GAURAV MAGAND 11 73-2903 471 £345518 5256 40 WAL = 146 Prato & Numar 11 33-2906 471 546129 46 PAL RAH PANDE 11 475 N 9 MOHAMED B 13 13-30003 476 ....
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.... 4400 147 310 RAMESH VASANTKUMAR 14 140502 DEL 6312,500 245500 69580 GAB 32.307 16 140601 BEL FLYN WISE MUUS 048 101 MAN 14 14-0632 705.405 84558 790.42 046 302 Page 2 Annexure MUNETUR A Camer me Tower no Plete RERA Carget Area Net gross inclusive of Applicable T per instalment PAGE-24 Turnover of Heyers to whom proteered sunt te % of Pred amount which t be passed on Total Profhered Amount to be passed Encleding GST) MAR MANDEV 14 140003 BEL PLASE 174 2,425 564 DRVRAM PATIL 14 14-0804 MAL 3370 806,138 144 3409 IMTALSHAHH 14 1961 4206 1534 835,640 846 3,814 POGIA JOO TA 1407D4 005 FLAS 2 244 ANTO UAY NA TA 14-0881 002 104222 81300 811.137 246 9716 M SACHIN SHETTY 14 16-02 11717 81.480 546 1367 346 SURENDRA ANDARI 74 14-0803 EET 296,727 86,410 825,197 340 4,706 5413 SAMIR DAAR 1 TROKIN 161 87250 770.286 1.543 100 ROHAN ZARAPKAR 14 140....
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....4 15364 SOURASH PAGARIA 14 24-2006 1382,930 3079879 929 SHEETAL DAVER TA 16 733 121304 951,081 246 LITS 410 ANCIST SAUMA TH 741701 300ARS 302.978 970348 0.46 ANME 611 GRUTAM GLAVAJALA " 74-1702 1139.JPG 173116 90640 1.46 4.366 SUNIL ROHA 14 4-1308 780 014 47645 0 PAAMOO SVAST 74 14:2704 G01 4,000 301790 346 6,456 414 JANUA " 141001 MOTHE 246 LM7 837 ALPESH VYAS 16 74-1007 661 742 #100 892.340 0.48 L828 ANGLE " TO LASE AG4A0 $46,145 1146 3,312 WAY BALANTAN 14 TO LADH 141 780,425 W1042 D4357 1340 120 ZUBIN PASTARIA 1 T+106 THE 181730 MILS 04 430 N Ye 431 PULLA GESINA " 74-1901 901 701421 94006 840 ABIT 633 CHANDRASER RAMADAMY T 74-1907 B3L 758811 11,034 841 GIS 0.46 1308 679 BOUFER QUADROS 16 14-2928 302 $45.249 211,541 1146 358 624 App Raje TA 14-2904 TAZ 258,637 91034 $48,345 106 NE 635 16.2001 ....
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.... " 75-2012 841 LANS 11,742 730 MANDAR CHIPLUNCAR ח 15-1 661 5.390,000 761 920 3157320 346 12.374 725 TURVAAHAD CH " 6391300 752-800 7810,900 316 11.371 730 BHARTI MOD 15 15194 461 6462000 762440 7281,440 2146 15,091 115 BARS PANDEY TO THEE SEL PVL 800 7.878416 8.46 11,821 SUNG WACHACK 15 11-2011 700 861 11.818.450 129442 246 VIAS MUNCHE 15-3004 715 401 12045490 1446000 STARBASE 10,879 TW PRIYADARAN PATIL " 15-3405 461 1,445, 8.46 2.0 DHANA ISAN 76 76-0901 WYS 661 6294000 754X2 740320 846 12,MG PRACH BALC TO 76-4304 MIR L SAILOOG 171,340 18849 SUOHEER BRUE ть 76-3401 661 6431,000 771.940 7304960 845 31,340 BAY SAGAR CHARA 16 16.2001 5317216 133064 L 8.46 3.34 Rain Rajan TO 16 2004 430 $1325 A VISHA 15.275.000 GO 847 MANIH KOTAANE 16 76-292 6.475,000 777, 1,252,000 644 31.317 WES SMAINA VARUS 15 16-2900 31 ....
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.... TO-4300 05 307434 24.818 212,370 246 LAND 1160 ASH CHAVAN TH 15-301 LO 252,379 182437 246 PAREN AGR та 18 01 1218 109) 21025 1206 201.74 CH 1399 LINA T TO-M 953 211002 25302 241824 246 LAM 2879 3062 AMURAS PA TH TO-13311 LOL 238300 367,348 8-45 130 PAJUT 1041 2007 127.304 6.45 14.001 3195 SESHILAUMAR GEREY TO 16-3112 955 231797 27216 250,013 046 1,194 RUMORE 13 76-2933 956 211381 11.44 341,701 1103 ADDE TO TH-GIDS 1319 1,463 LINE AND 128215 LIMAN LAME DHARA DETRAGIAL T 764903 1061 1371 700 1.780, 346 431 USPA SINDH 19 15004 1,001 LOW210 120-480 1217,4D 548 3,000 1112 3149 JAGAT ARORA " 79-4701 1.001 1.395.708 1.830,390 840 7,000 AZ DOCTOR 16 190801 2126 LON 1,000 INENIA 170026 இ 8.316 1119 HULAM 19 15-0921 919.790 30.37 10114 GM MARWARE POTA 19 T-1004 LAL SELING 134210 8.46 6.314 111....