TIOL-DDT 1219 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><font color="#663399" size="3">TIOL-DDT 1219</font><br> 20.10.2009<br> Tuesday</span></b><b style='mso-bidi-font-weight:normal'><span style=''><o:p></o:p></span></b></font></p> <p class=MsoNormal align=center style='text-align:center;mso-layout-grid-align: none;text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='color:#006600'>Electricity Excisable?<o:p></o:p></span></b></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='color:#006600'><o:p></o:p></span></b><span style='mso-bidi-font-weight:bold'><strong>TWO</strong> days ago we carried an article in our ST se <span class=SpellE>GST</span> <span class=SpellE>Tak</span> column by <span class=SpellE>Ravindran</span> entitled <b><span style='color:#0000CC'><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9812" target="_blank">Service Tax: Poor power needs <span class=SpellE>Diwali</span> Gift!</a><o:p></o:p></span></b></span></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><span style='mso-spacerun:yes'> </span></span></b></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><o:p> </o:p></span></b><span style='mso-bidi-font-weight:bold'>One of the comments of the learned author was, “However, under the Central Excise Tariff Act, 1985, “electricity” is not one of the commodities specified under any of the Chapters and obviously it is not an Excisable goods.”<o:p></o:p></span></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><o:p> </o:p>We carried it with the full knowledge that the comment will invite angry reactions and it did.<o:p></o:p></span></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><o:p> </o:p></span><span style='line-height:115%; mso-bidi-font-weight:bold'>The author reacts, “</span>While acknowledging gratitude for publishing the article under the above caption, I wish to respond to the responses as under:- </font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt; margin-left:36.0pt;text-align:justify;line-height:115%'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><i>According to Section 2 (d) of Central Excise Act, 1944, "Excisable goods" means goods specified in the Schedules to the Central Excise Tariff <span style='color:red'>which are [It is actually ‘as being']</span> subject to duty of excise. Electricity, even if assumed to be covered under 2716 00 <span class=SpellE>00</span>, is not having any duty (not even Nil rate). Hence electricity cannot be considered either excisable or exempted goods.”</i></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'>Once upon a time, electricity was excisable and dutiable. There was actually a duty of 2 <span class=SpellE>paise</span> per unit of electrical energy. Later it was exempted and in the 1986 Tariff, electricity found no place, but it reappeared in the 2005 8 digit tariff; it again found a place under heading 2716 00 <span class=SpellE>00</span> with no rate of duty.<o:p></o:p></span></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><o:p> </o:p>So Mr <span class=SpellE>Ravindran</span> is right in assuming that electricity is not excisable goods.<o:p></o:p><o:p> </o:p></span></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'>Electricity figures in the tariff but it is not subject t to any duty of excise. If electricity is excisable, so are horses and donkeys.<o:p></o:p><o:p> </o:p></span></font></p> <p class=MsoNormal style='text-align:justify;mso-layout-grid-align:none; text-autospace:none'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><strong>See our story -</strong> <b><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=5869" target="_blank">Are horses, bulls, dolphins and asses excisable goods?</a> </b><o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'>Tomorrow, we will bring you a CESTAT order related to this issue.<o:p></o:p></span></font></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='color:#006600'>Can tribunal award cost<o:p></o:p></span></b></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>There is sharp division on the question. Let us restrict the issue to the two tax Tribunals, the ITAT and the CESTAT. One school of thought is that these Tribunals being creatures of the statutes like Income tax Act and Customs Act cannot go beyond the statutes and these statutes do not provide for awarding costs. <o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>We will soon bring you an order of the ITAT wherein a <span class=GramE>CIT(</span>A) in violation of judicial discipline refused to follow the decision of the Special Bench of the Tribunal, but Tribunal held that costs need not be given as the CIT(A) had not disregarded the Special Bench Decision with a view to harass the assessees and to cause any monetary or other loss.<o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>Now can Tribunal award costs?<o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>The CESTAT had awarded costs in a couple of cases. . The Investigation Commission under the chairmanship of Sir Srinivasa <span class=SpellE>Vardhachariar</span> was in favour of the Tribunal having the power to award costs in the appeals before it.<o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>As per Section 254 (<span class=SpellE>2B</span>) of the Income Tax Act,<o:p></o:p></span></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; margin-left:36.0pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span class=SpellE><i style='mso-bidi-font-style:normal'><span lang=EN-US style='mso-ansi-language:EN-US'>2B</span></i></span><i style='mso-bidi-font-style:normal'><span lang=EN-US style='mso-ansi-language:EN-US'>) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal<o:p></o:p></span></i></font></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>There is no similar provision under the Central Excise Act or the Customs Act.<o:p></o:p></span></font></p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:center'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='color:#006600'>Is <span class=SpellE>Deepavali</span> a festival of lights only for Group ‘<span class=GramE>A</span>' officers?<o:p></o:p></span></b></font></p> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-US style='mso-ansi-language:EN-US'><o:p> </o:p>A <span class=SpellE>Sepoy</span> from a <i>Mumbai Central Excise</i> Commissionerate wrote to us.<o:p></o:p></span></font></p> <p class=MsoNormal style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span lang=EN-US style='mso-ansi-language:EN-US'><o:p> </o:p></span><span style=''>Sir, happy <span class=SpellE>diwali</span> to you and others. I <span class=GramE>eagerly waiting</span> for balance installment of arrears of 60% even today. Last month, somebody told that we will be getting before <span class=SpellE>Diwali</span>. My wife and children happy when I told them. Wife demanded ‘gold earrings', son and daughter asked me to exchange old TV for LCD and lots of crackers and new dresses. I promised them all their dream will be <span class=SpellE>fulfill</span> on <span class=SpellE>diwali</span> day!<o:p></o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''><o:p> </o:p></span></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>My duty at Commissioner <span class=SpellE>saab's</span> bell. He got arrears cheque – I handed to him and got a small baksheesh. I was happy I will get in few days. The AO told no money for others but only for Group ‘<span class=GramE>A</span>' officers. I to wait for another month.<o:p></o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''><o:p> </o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>I get angry, my colleagues also angry. Other officers have money and they can wait but I need money immediately for buying LCD, earrings, dresses and crackers – my family is unhappy now.<o:p></o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''><o:p> </o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''>I think of taking up matter with the Finance Minister – Group ‘D' to be paid first and the Commissioner can wait. <o:p></o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style=''><o:p> </o:p></span></font></p> <p class=MsoNormal style='margin-top:0cm;margin-right:21.6pt;margin-bottom: 0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span class=SpellE><span style=''>Diwali</span></span><span style=''> same for everyone, then why this favouritism? <o:p></o:p></span></font></p> <p align=center style='text-align:center'><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2">Jurispruden</font><font color="#FF6633" size="2">tiol</font><font color="#006600" size="2"> – </font></strong></font></strong></font> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='color:#006600'> Wednesday's cases</span></b><b style='mso-bidi-font-weight:normal'><span style=''> <o:p></o:p> </span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><font color="#660099" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#660099" 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color="#663399">Central Excise </font></span></b><font color="#663399"><b style='mso-bidi-font-weight:normal'><span style=''><o:p></o:p><o:p></o:p></span></b></font><b style='mso-bidi-font-weight:normal'><span style=''><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span lang=EN-US style='mso-ansi-language:EN-US'><font color="#FF6633">Electricity although mentioned in the <span class=SpellE>CETA</span>, 1985 from 28.02.2005 is not<span style='mso-spacerun:yes'> </span>‘exempted goods' in terms of rule 2(d) of the CENVAT Credit Rules, 2004 – Rule 6(3)(b) has no application – <i style='mso-bidi-font-style:normal'>Prima facie</i> case for granting waiver - CESTAT.<o:p></o:p></font><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><strong>THE</strong> impugned demands are on the premise that the appellant, during the period of dispute, manufactured and cleared both dutiable and exempted final products.<span style='mso-spacerun:yes'> </span>The dutiable final products were cane sugar and molasses and there is no dispute regarding this.<span style='mso-spacerun:yes'> </span>The exempted final product, according to the Revenue, is electricity which finds mention in the Central Excise Tariff Schedule from 28.2.2005 vide sub-heading 2716 00 <span class=SpellE>00</span> in chapter 27 of the said Schedule.<span style='mso-spacerun:yes'> </span>Prior to 28.2.2005, there was no entry for ‘electrical energy' in the Tariff Schedule.<span style='mso-spacerun:yes'> </span>The above entry was incorporated with effect from 28.2.2005 in connection with alignment of the Central Excise Tariff Schedule with the Customs Tariff Schedule.<i><o:p></o:p></i></span></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><font color="#663399">Income Tax</font></span></b><font color="#663399"><b style='mso-bidi-font-weight: normal'><span style=''><o:p></o:p></span></b></font><b style='mso-bidi-font-weight: normal'><span style=''><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='mso-bidi-font-style:italic'><font color="#FF6633">Levy of interest is automatic and mandatory and has to be charged without reference to assessee; Special bench order in <span class=SpellE><i>Ashima</i></span><i> <span class=SpellE>Syntex</span></i> followed in preference to High Court decision in <span class=SpellE><i>Snowcem</i></span><i> India:</i> ITAT Third Member</font></span><span style='color:#5325FB;mso-bidi-font-style:italic'><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><strong>IT</strong> all boils down to this, namely, whether the order of the Special Bench upholding the levy of interest in light of sub-section (4) of sec. <span class=SpellE>115JA</span> should be followed or the judgment of the Bombay High Court in <span class=SpellE><i>Snowcem</i></span><i> India Ltd </i>also rendered in the context of sec. <span class=SpellE>115JA</span>, has to be applied.”<o:p></o:p></span></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''><font color="#663399">Customs</font></span></b><font color="#663399"><b style='mso-bidi-font-weight: normal'><span style=''><o:p></o:p></span></b></font><b style='mso-bidi-font-weight: normal'><span style=''><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style='mso-bidi-font-style:italic'><font color="#FF6633">Import of second hand machinery - Change in <span class=SpellE>EXIM</span> POLICY – goods already ordered and extension allowed – Import valid and goods not liable for confiscation: Bombay High Court <o:p></o:p></font><o:p></o:p></span></b></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><span style=''>THE </span></b><span style='mso-bidi-font-weight:bold'>1st petitioner is carrying on business of manufacturing Precision Screw Gauges and is an export oriented company where 50% of their production is exported. For the purpose of manufacturing procedure Precision Screw Gauges they needed to import a second hand ‘Plain Thread Grinding Machine” from U.K. In the Import Export Policy of April 1988 to March, 1991 Thread Grinding Machines were listed at Serial <span class=SpellE>No.128</span> of Appendix I Part B, which Appendix covered “Capital Goods allowed under Open General Licence”. <o:p></o:p></span></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><font color="#663399"><strong>See our columns Tomorrow for the judgements<o:p></o:p></strong></font><strong><o:p></o:p></strong><o:p></o:p></span></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><font color="#FF6666">Until Tomorrow with more</font></span><span style='color:#FF6666;mso-bidi-font-weight:bold'><strong> DDT <o:p></o:p></strong><o:p></o:p></span></font></p> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'><font color="#FF6666">Have a nice day.</font></span><font color="#FF6666"><span style=''><o:p></o:p></span></font></font></p> <p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><span style='mso-bidi-font-weight:bold'>Mail your comments to <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a> </span></font></p> </body> </html>