( I) SCR 586 at 597; Tungabhadra Industries Ltd. vs Commercial Officer Kurnool, L 1961] ? SCR 14; Deputy Commissioner of Sales Tax vs Pio Food Packers, ; at 1275; Sterling Foods vs State of Karnataka, ; at 475 & 476; Kailash Nath vs State of U.P., 8 STC 358; Deputy Commissioner Sales Tax vs Sadasivan, 42 STC 201 (Kerala); Swastic Products Baroda vs Superintendent of Central Excise, Swan Bangle Stores v Assistant Sales Tax Officer, 25 STC 122 '(Allahabad); Stale of Andhra Pradesh vs Sri Durga Hardware Stores, 32 STC 322 (Andhra Pradesh) and Extrusion Process Pvt. Ltd. vs N.R. Jadhav, Superintendent of Central Excise, [19791 ELT 380 (Gujarat ). 13.