I AM MUTHUKUMAR PRACTISING IN INDIRECT TAXES AND EXIM POLICY FOR THE PAST 25 YEARS IN TAMILNADU. PRESENTED AND TOOK SO MANY LECTURERS AND AWARNESS PROGRAMME IN AND AROUND TAMILNADU AND RENDERING ADVISORY SERVICE TO SO MANY CORPORATE ENTITY AND APPEARING TRIBUNAL ON BEHALF OF PRIVATE, PUBLIC AND QUASI GOVERNMENT AUTHORITIES.