Engg. Co. v. Govt. of A.P., (1991) 4 SCC 93; and Rajasthan State Mines & Minerals Ltd. v. Eastern Engg. Enterprises
9 SCC 283Reported decision1999#25832 most cited
3
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2016.