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24 Government of Andhra Pradesh v. Guntar Tobaccos Ltd. AIR 1965 SC 1396, State of Madras v. Richardson & Cruddas Ltd. [1968] 21 STC 245 (SC), CST v. Purshottarn Premji [1970] 26 STC 38 (SC), State of Himachal Pradesh v. Associated Hotels of India Ltd. [1972] 29 STC 474 (SC), Sentinel Rolling Shutters & Engg. Co. (P.) Ltd v. CST AIR 1978 SC 1747 and Ram Singh & Sons Engg. Works v. CST AIR 1979 SC 545.

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