1987 Tax LR 2059; Delhi Cloth and General Mills Ltd. v. Union of India, 1987 KHC 1145 : 1988 (1) SCC 86 : AIR 1987 SC 2414; Asstt. CCT v. Dharmendra Trading Co., 1988 KHC 1015 : 1988 (3) SCC 570 : AIR 1988 SC 1247 : 1988 (70) STC 59 : 1988 (172) ITR 395; Amrit Banaspati Co. Ltd. v. State of Punjab, 1992 KHC 826 : 1992 (2) SCC 411 : AIR 1992 SC 1075 : 1992 (59) ELT 13 and Union of India v. Hindustan Development Corpn, 1993 KHC 956 : 1993 (3) SCC 499 : AIR 1994 SC 988, State of H.P. v. Ganesh Wood Products, 1996 KHC 181 : 1995 (6) SCC 363 : 1996 (1) KLT SN 22 : AIR 1996 SC 149, Kasinka Trading v. Union of India, 1995 KHC 746 : 1995 (1) SCC 274 : AIR 1995 SC 874, Shrijee Sales Corpn. v. Union of India, 1997 KHC 508 : 1997 (3) SCC 398 : 1997 (2) KLT SN 16 : 1997 (89) ELT 452, Pawan Alloys & Casting (P) Ltd. v. U.P. SEB, 1997 KHC 1041 : 1997 (7) SCC 251 : AIR 1997 SC 3910, Ashok Kumar Maheshwari v. State of U.P, 1998 KHC 755 : 1998 (2) SCC 502 : 1998 SCC (L&S) 592 : AIR 1998 SC 966, Sharma Transport v. Govt. of A.P, 2002 KHC 1134 : 2002 (2) SCC 188 : AIR 2002 SC 322, State of Orissa v. Mangalam Timber Products Ltd., 2004 KHC 341 : 2004 (1) SCC 139 : AIR 2004 SC 297, State of Punjab v. Nestle India Ltd., 2004 KHC 1449 : 2004 (6) SCC 465 : AIR 2004 SC 4559 : 2004 (136) STC 35 : 2004 (269) ITR 97, Bannari Amman Sugars Ltd. v. CTO, 2005 KHC 99 : 2005 (1) SCC 625 : 2005 (1) KLT 601, M.P. Mathur v. D. T. C. and Others, 2007 KHC 4302 : 2006 (13) SCC 706 : AIR 2007 SC 414 : 2007 (136) DLT 297 : 2006 AIR SCW 6320 : 2006 (12) SCALE 446, Kusumam Hotels (P) Ltd. v. Kerala SEB,