andhra chamber of commerce · india’s foreign trade 08 recent judgements in vat cst gst by mr....

ANDHRA CHAMBER OF COMMERCE

Vol. LXIII

August 2020

INFORMATION BULLETIN

www.andhrachamber.com

PROGRESS THROUGH COMMERCE AND INDUSTRY

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Bulletin Advisory BoArd

Shri Ch. Venkateswara RaoVice-President

Shri R.R. PadmanabhanChairman, Foreign Trade and Skill Development Sub-Committees

Shri V.V. Sampath KumarChairman, Indirect Taxes Sub-Committee

Shri K.n. Suresh BabuChairman, Public Relations Sub-Committee

Shri M.K. AnandChairman Information Technology Computerisation Telecom and MSME, Subcommittees

Shri V.S. Prasanth KumarCo-Chairman MSME Subcommittee

Editor And Publisher

Andhra Chamber of Commerce, Chennai

President Desk 03

Online workshop on “Digital Marketing” for the members of Vijayawada 04

Webinar on “Agri Business – Challenges and Way Forward”on the 13th July 2020 05

Webinar on Emerging trends in “Intellectual Property rights Scenario during the Covid times” on the 29th July 2020

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INDIA’S FOREIGN TRADE 08

Recent Judgements in VAT CST GST by Mr. V.V. Sampath Kumar 12

Import and Export in 3 days by Mr. R R Padmanabhan 15

Post Lock Down - Work Place Safety & Hygiene Practices – Need of the Hourby Smt. Rama Venugopal

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Dare to be FREE (Part 1) by Mr. S. Prakash 19

Reconciliation of Share Capital Audit Report in Form PAS-6 by Mr. CS.U.Siddharth

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CONSUMER PRICE INDEx 24

Condolence 26

Updation of Membership Details 30

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Pr

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Dear Members,

Lockdown version 7.0 is imposed in Tamil Nadu till August 31, of course with more relaxations. However, complete lockdown will be in force on all Sundays - August 2, 9, 16, 23 and 30. The Covid cases are fluctuating everywhere.

Travel restrictions and quarantines affecting hundreds of millions of people have left Indian factories short of labour and parts, just-in-time supply chains and triggering sales warnings across technology, automotive, consumer goods, pharmaceutical and other industries.

The online business in today’s economy plays a major role in the economy with a market share of USD 950 billion. It contributes 10% to the Indian GDP and showed a drastic in the employment sector in the FY19 viz 8%. Its major segments are the household and personal care products (50 %), healthcare segment (31%) and the food and beverage sector (19%). Whereas sectors which depends on import such as electronics, pharma, consumer durables etc are facing a downfall causing a huge rapture across the value chain.

Government is trying its best to control this Covid 19 from community spreading but it is for the people to have the control on themselves by following the health measures announced by the Government like wearing masks, not to venture out unnecessarily, avoid assembling in groups, use of sanitiser, keep social distancing etc.,

15th August 2020 marks the 74th Independence Day which will be celebrated amid the ongoing coronavirus pandemic in the country and Happy Independence Day to all the members.

Stay safe !

Dr. V.L. INDIRA DUTTPresident

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Online wOrkshOp On “digital Marketing” fOr the MeMbers Of Vijayawada

Andhra Chamber of Commerce along with Friedrich Naumann Foundation for Freedom organised the online workshop on Digital Marketing for the members of Vijayawada.

President of the Chamber Dr V.L.Indira Dutt welcomed the participants. In her welcome address she said that this workshop is the need of the hour. Now due to Covid 19, the new normal is going be only online trainings and webinars hereafter.

The workshop was aimed at providing online awareness to business men / women who are interested in learning and upgrading themselves by understanding the digital world which has completely revolutionised the way how business is done today. Whether the business is big or small without digital intervention nothing happens. With all happening at the click of a button it becomes ever more necessary to be skilled digitally to effectively run today’s businesses.

Post COVID 19, the industries/MSMEs have to get ready for a NEW NORMAL that’s where these practical digital skills are going to play a key role in helping them develop their business further. As India is getting ready to become a major industrial hub these SMEs are going to play a major role there. These digital skills are going to set a new path in the way they will reach their new customers in India & Abroad.

The workshop covered modules pertaining to Google adwords, Search Engine Optimisation & Social Media and was held from 1st to 4th July 2020 through online. After the training there was a mentoring session for one week followed by a feedback cum follow up session on the 11th July 2020 through online.

The programme was attended by 22 participants and the participants were very interactive and very inquisitive to learn more on the tools.

One of the participants Mr Tarun Kakani in his feedback says “We, at ABC-The Amaravati Boating Club, are very happy to share our experience regarding the Digital Marketing session organised by Andhra Chambers and facilitated by Instructor Md Ilias. It was a fruitful and timely session for MSMEs and people looking to hone their marketing skills during this covid pandemic crisis. Well driven, interactive with participation and assignments. We are glad to have taken part in this program. Good job by ACC and Md Ilias.”

The participants shared their work viz., implementation screenshots - that showed how deeply they were interested in implementing the learnings from the class.

webinar On “agri business – Challenges and way fOrward”On the 13th july 2020

As we all know, the ongoing health crisis around COVID19 has affected all walks of life including the Agriculture sector. Immediately after the nation-wide lockdown was announced, the Indian Finance Minister declared an INR 1.7 trillion package, mostly to protect the vulnerable sections (including farmers) from any adverse impacts of the Corona pandemic. The announcement, among a slew of benefits, contained advance release of INR 2000 to bank accounts of farmers as income support under PM-KISAN scheme. The Government also raised the wage rate for workers engaged under the NREGS, world’s largest wage guarantee scheme. The Indian Council of Agricultural Research (ICAR) has issued state-wise guidelines for farmers to be followed during the lockdown period.

Though there are many such things happening in the Agriculture sector, we also need to understand the opportunities available in this sector post Covid 19 and also the finance and market linkages.

Hence, the Chamber organised a Webinar on Agri Business – Challenges and Way Forward on the 13th July 2020 through audio and visual means.

Dr Balachandra Babu, Chairman of Agriculture & Rural Development Sub Committee of the Chamber introduced Prof D.C.Joshi. Prof D. C. Joshi, graduated in Agricultural Engineering from Udaipur and had master and doctoral degrees from Indian Institute of Technology, Kharagpur. He commenced his professional career with Industry where he worked for about six years. Prof Joshi served State Agricultural University for more than 32 years in various capacity as Associate Professor, Professor & Head and Dean. He was ICAR – Emeritus Professor before taking over the position of Vice Chancellor at Agriculture University, Kota.

Prof Joshi presented about Opportunities in Agripreneurship in India Post Covid 19. in his presentation he said that Covid has so far affected more than 1.25 crore people all over the world. Lockdown was not a solution. In fact lockdown has taught the entire business world a lesson on survival of the fittest & how best to leverage adverse conditions to one’s gain. The world economy has come to a jolt. There are three pillars of Indian Economy – Manufacturing, Services & Agriculture. When the other two pillars, manufacturing & services have been severely impacted due to Covid 19, Agriculture was the only one which was on and producing. Rabi crops were in the fields and there was bumper production. Food can never go out of business, even during Pandemic.

Agriculture sector is the only bright spot at this moment which witnessed an impressive growth of 5.9% in Q4 of FY20.

Entrepreneurship in Agriculture is existing & expanding. To give a boost to this sector, Government is also declaring many packages and fiscal policies, waivers etc.,

Advantage of Indian Agriculture is that availability of local raw materials. India is the world’s largest & second largest producer of many commodities including milk, pulses, jute, rice, wheat, sugarcane, groundnut, vegetables, fruits, cotton etc., Additionally, India is the world’s highest producer of tractors. Production technologies for most of agri enterprises is simple, available locally, easy in operation, not so sophisticated. Market for agri produce is huge. Population requiring food is huge. Slowly the mindset of qualified people is changing to go to agriculture sector considering its potential.

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Applying entrepreneurship in the field of agriculture is agripreneurship and this has wide benefits like increased agri productivity, creation of new business ventures, new jobs, innovative products and services, development of rural areas and increased wealth.

In a dynamic environment with fast technical progress, open minded agri entrepreneurs will have great potential. Prof Joshi has listed out the following possible areas for Agripreneurship. Hi Tech farming like organic farming, nursery farming, mushroom farming, floriculture, gardening & landscaping Agro processing which includes rice mills, dal mills, flour mills, oil mills, spice mills etc., Food processing industries include milk & milk products, bakery, beverages, F & V Processing, health foods etc., Allied units like feed & fodder processing, cotton ginning, jute products, essences, cow dung products etc., Agro inputs like Tissue culture, fertilizer production, seed processing, irrigation equipment etc., Agro services like cold storage, agri logistics, aggregators, soil testing, agriclinics etc.,

Prof Joshi in his conclusion said that Post Pandemic landscape is undoubtedly going to be different than the Pre covid days and businesses have to revamp and realign their planning and strategy for the future accordingly. Agripreneurship is the need of the hour. It is clear that there is a great scope for entrepreneurship in agriculture. He further suggested that Agricultural exports, Agri start ups and incentivize migrant workers to return to urban centres will be the way forward.

Mr Padmanabhan, Chairman of Foreign Trade and skill development sub committee introduced the second speaker Mr Anil Kumar, Speaker for the second session on Agri Finance & Market Linkages. Mr Anil is the Founder and CEO of Samunnati Financial Intermediation & Services

Private Limited., Over the last decade, Mr Anil’s work was focused on creating newer institutions across the country and operating in the financially excluded markets with corresponding support structures for their capacity building.

Mr. Anilkumar introduced Samunnati financial services which is present in 19 States and works with 500 Farmer producer organisations and 300 agri enterprises and is funded by institutional investors and large no.of financial development institutions. He also gave a overview of State of Agriculture in India. 87% of farmers in India own less than 2 acres of land. Some of the challenges of individual small holders are crop failure due to natural calamity, lack of rainfall, low bargaining power – selling at lowest price, impact of fluctuations in climatic changes on crop cycle. Aggregation is the best sustainable solution for Indian Agriculture as it improves access to better resournces. He also presented on the dynamics of a value chain approach. Samunnati leverages the social and trade capital between the Buyer and the Seller. Samunnati offers customised Product & Solutions to cater to the financial and non financial needs of the FPOs & Agri Esnterprises. It also focuses on deployment of Technology & Digital solutions for creating a transparent and economically viable value chains for the ecosystem players.

The Chamber’s Secretariat presented the e momentoes to the speakers. After the Q & A session, Mrs. R.Vijayalakshmi, Secretary General thanked the Moderators and the Speakers for a very informative session.

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webinar On eMerging trends in “intelleCtual prOperty rights sCenariO during the COVid

tiMes” On the 29th july 2020

A Webinar was conducted by the Andhra Chamber of Commerce (ACC) on 29th of July, 2020 from 11.00 am to 12.00 p.m. on the topic “Emerging Trends in the Intellectual Property Rights Scenario during Covid Times” by Dr. Babitha Tharappan, an Intellectual Property Rights Advisor.

Mr. Manoj Pillai, Hon. Adviser on Intellectual Property Rights, Immigration Laws and Cyber Laws at ACC was the moderator of this webinar. He introduced the importance of IPR and also the speaker Dr. Babitha Independent Intellectual Property Rights Advisor

The Webinar focussed on

• OverviewofTypesofIP

• TrendsinInfringementofIPduringCOVIDtimes

• IPCreation

• Innovation during Adversity – The Past &During COVID times

• IPStrategy&Management

• IPProtectionChecklist

• Q&A

The first 30 minutes of this interactive webinar was through a slide presentation on the topic followed by another 30 minutes of Q&A session. The speaker, Dr. Babitha Tharappan conducted the session for the duration of an hour, and her talk covered various aspects including - an Overview of the different Types of Intellectual Property (IP), Trends seen in

Infringement of IP during COVID times, IP Creation and the Innovation seen in the past and during the present Adverse conditions, why an IP Strategy is required and How to Manage the IP created. She concluded her presentation with a IP Protection Checklist and then opened it out for Q&A. There was active participation from the participants with questions on various topics ranging from compulsory licensing to queries on why registering intellectual property was important to safeguard one’s intellectual and commercial interests.

The session ended with vote of thanks by Mrs. Vijayalakshmi, Secretary General of the Chamber.

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INDIA’S FOREIGN TRADE: July 2020

FOreiGn trAdestAtistiCs

India’s overall exports (Merchandise and Services combined) in April-July 2020-21* are estimated to be

USD 141.82 billion, exhibiting a negative growth of (-) 21.99 per cent over the same period last year. Overall

imports in April-July 2020-21* are estimated to be USD 127.76 billion, exhibiting a negative growth of

(-) 40.66 per cent over the same period last year.

*Note: The latest data for services sector released by RBI is for June 2020. The data for July 2020 is an estimation, which

will be revised based on RBI’s subsequent release.

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I. MERCHANDISE TRADE

EXPORTS (including re-exports)

Exports in July 2020 were USD 23.64 billion,

as compared to USD 26.33 billion in July 2019,

exhibiting a negative growth of (-) 10.21 per cent.

In Rupee terms, exports were ` 1,77,305.79 crore

in July 2020, as compared to ` 1,81,190.34 crore in

July 2019, registering a negative growth of (-) 2.14

per cent.

Major commodities which have recorded positive

growth during July 2020 vis-à-vis July 2019 are

Other cereals (204.99%), Rice (47.99%), Iron ore

(39.61%), Oil seeds (32.61%), Oil meals (28.44%),

Meat, dairy & poultry products (22.14%), Fruits

& vegetables (21.01%), Drugs & pharmaceuticals

(19.53%), Coffee (14.27%), Cereal preparations &

miscellaneous processed items (12.92%), Ceramic

products & glassware (9.72%), Engineering goods

(8.46%), Cotton yarn/fabs./made-ups, handloom

products etc. (7.44%), Jute mfg. including floor

covering (6.77%), Plastic & Linoleum (3.72%) and

Carpet (1.96%).

Major commodities which have recorded negative

growth during July 2020 vis-à-vis July 2019

Petroleum products (-51.54%), Gems & jewellery

(-49.61%), Leather & leather products (-26.96%),

Man-made yarn/fabs./made-ups etc. (-23.33%),

RMG of all textiles (-22.09%), Cashew (-21.25%),

Marine products (-20.14%), Tobacco (-19.49%),

Electronic goods (-17.42%), Spices (-11.38%),

Mica, Coal & other ores, minerals including

processed minerals (-8.21%), Handicrafts excl. hand

made carpet (-6.12%), Tea (-3.97%) and Organic &

Inorganic Chemicals (-0.05%).

Cumulative value of exports for the period April-

July 2020-21 was USD 74.96 billion (` 5,66,322.06

crore) as against USD 107.41 billion (` 7,45,174.85

crore) during the period April-July 2019-20,

registering a negative growth of (-) 30.21 per cent

in Dollar terms (negative growth of (-) 24.00 per

cent in Rupee terms).

Non-petroleum and Non-Gems and Jewellery

exports in July 2020 were USD 20.37 billion,

as compared to USD 19.70 billion in July 2019,

registering a positive growth of 3.40 per cent.

Non-petroleum and Non-Gems and Jewellery

exports in April-July 2020-21 were USD 64.29

billion, as compared to USD 79.81 billion for

the corresponding period in 2019-20, which is a

decrease of (-) 19.45 per cent.

IMPORTS

Imports in July 2020 were USD 28.47 billion

(` 2,13,499.56 crore), which is a decline of (-) 28.40

per cent lower in Dollar terms and (-) 21.96 per cent

in Rupee terms over imports of USD 39.76 billion

(` 2,73,579.71 crore) in July 2019. Cumulative

value of imports for the period April-July 2020-

21 was USD 88.91 billion (` 6,71,894.74 crore), as

against USD 166.80 billion (` 11,57,232.64 crore)

during the period April-July 2019-20, registering

a negativegrowth of (-) 46.70 per cent in Dollar

terms and a negative growth of (-) 41.94 per cent

in Rupee terms.

Major commodity groups of import showing

negative growth in July 2020 over the corresponding

month of last year are:

CRUDE OIL AND NON-OIL IMPORTS:

Oil imports in July 2020 were USD 6.53 billion

(` 48,975.09 crore), which was 31.97 per cent lower

in Dollar terms (25.86 per cent lower in Rupee

terms), compared to USD 9.60 billion (` 66,056.77

crore) in July 2019. Oil imports in April-July 2020-

21 were USD 19.61 billion (` 148,234.51 crore)

which was 55.88 per cent lower in Dollar terms

(51.94 per cent lower in Rupee terms) compared

to USD 44.45 billion (` 3,08,455.32 crore), over

the same period last year.

In this connection it is mentioned that the global

Brent price ($/bbl) has decreased by 33.11% in July

2020 vis-à-vis July 2019 as per data available from

World Bank.

Non-oil imports in July 2020 were estimated at

USD 21.94 billion (` 1,64,524.47 crore) which was

27.26 per cent lower in Dollar terms (20.72 per cent

lower in Rupee terms), compared to USD 30.16

billion (` 2,07,522.94 crore) in July 2019. Non-oil

imports in April-July 2020-21 were USD 69.30

billion (` 5,23,660.23 crore) which was 43.36 per

cent lower in Dollar terms (38.30 per cent lower

in Rupee terms), compared to USD 122.35 billion

(` 8,48,777.32 crore) in April-July2019-20.

Non-Oil and Non-Gold imports were USD 20.15

billion in July 2020, recording a negative growth

of (-) 29.15 per cent, as compared to Non-Oil and

Non-Gold imports of USD 28.45 billion in July

2019. Non-Oil and Non-Gold imports were USD

66.82 billion in April-July 2020-21, recording a

negative growth of (-) 38.80 per cent, as compared

to Non-Oil and Non-Gold imports USD 109.19

billion in April-July 2019-20.

II. TRADE IN SERVICES

EXPORTS (Receipts)

As per the latest press release by RBI dated 14th

August 2020, exports in June 2020 were USD 17.00

billion (` 1,28,697.70 crore) registering a negative

growth of (-) 8.39 per cent in dollar terms, vis-à-vis

June 2019. The estimated value of services export

for July 2020* is USD 16.65 billion.

IMPORTS (Payments)

As per the latest press release by RBI dated 14th

August, 2020 imports in June 2020 were USD 9.96

billion (` 75,423.89 crore) registering a negative

growth of (-) 15.29 per cent in dollar terms, vis-

à-vis June 2019. The estimated value of service

import for July 2020* is USD 9.65 billion.

III. TRADE BALANCE

MERCHANDISE

The trade deficit for July 2020 was estimated at

USD 4.83 billion as against the deficit of USD

13.43 billion in July 2019, which is a decline of

(-) 64.06 per cent.

SERVICES

As per RBI’s Press Release dated 14th August, 2020

the trade balance in Services (i.e. Net Services

export) for June 2020 is USD 7.04 billion. The

estimated trade balance in July 2020* is USD 6.99

billion.

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OVERALL TRADE BALANCE

Taking merchandise and services together, overall

trade surplus for April-July 2020-21* is estimated

at USD 14.06 billion as compared to the deficit of

USD 33.50 billion in April-July 2019-20.

* Note: The latest data for services sector released by RBI

is for June 2020. The data for July 2020 is an estimation,

which will be revised based on RBI’s subsequent release.

MERCHANDISE TRADE

EXPORTS & IMPORTS : (US $ Billion)

(PROVISIONAL)

JULyAPRIL -

JULyEXPORTS (including re-exports)2019-20 26.33 107.412020-21 23.64 74.96%Growth 2020-21/ 2019-20 -10.21 -30.21IMPORTS 2019-20 39.76 166.802020-21 28.47 88.91%Growth 2020-21/ 2019-20 -28.40 -46.70TRADE BALANCE 2019-20 -13.43 -59.392020-21 -4.83 -13.95

EXPORTS & IMPORTS: (Rs. Crore)(PROVISIONAL)

JULyAPRIL -

JULyEXPORTS(including re-exports)

2019-20 1,81,190.34 7,45,174.852020-21 1,77,305.79 5,66,322.06%Growth 2020-21/ 2019-20 -2.14 -24.00IMPORTS 2019-20 2,73,579.71 11,57,232.642020-21 2,13,499.56 6,71,894.74%Growth 2020-21/ 2019-20 -21.96 -41.94TRADE BALANCE 2019-20 -92,389.37 -4,12,057.792020-21 -36,193.77 -1,05,572.68

SERVICES TRADE

EXPORTS & IMPORTS (SERVICES) : (US $ Billion)

(PROVISIONAL) June 2020April-June 2020-21

EXPORTS (Receipts) 17.00 50.21IMPORTS (Payments) 9.96 29.20TRADE BALANCE 7.04 21.01

EXPORTS & IMPORTS (SERVICES): (Rs. Crore)

(PROVISIONAL) June 2020April-June 2020-21

EXPORTS (Receipts) 1,28,697.70 3,80,958.13IMPORTS (Payments) 75,423.89 2,21,522.27TRADE BALANCE 53,273.80 1,59,435.86Source: RBI Press Release dated 14th August 2020

*Note: The latest data for services sector released by RBI is for June 2020. The data for July 2020 is an estimation, which

will be revised based on RBI’s subsequent release.

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VAT

artiCles frOM MeMbers

GST

reCent judgeMents in

VAt Cst GstAssessment order: The impugned order

admittedly been passed without issuance of a prior

show cause notice. When the proprietrix of the

petitioner, has passed away on 27.12.2016, any

order to revise the original order of assessment

dated 07.10.2013 ought to have been passed only

after notice to the legal representatives. This

has not been done. Hence, the impugned order,

passed on the petitioner/sole proprietary where

the proprietrix has passed away and without notice

to her legal representatives, has no legs to stand.

Mr.T.R.N.Murthy, vs AC (CT), Saligramam

Assessment Circle, WP No.9135 of 2020 DT:

13.07.2020

rectificAtion petition: The petitioner claims to

have filed a petition u/s 84 of the TNVAT Act, 2006

which is stated to be still pending. The respondent

submitted that it is not known as to whether the

petitioner has filed any such application under

Section 84 of the TNVAT Act, 2006.To protect

the interest of both parties, the Court disposed

this Writ Petition with the direction that if any

such application under Section 84 of the TNVAT

Act, 2006, as claimed by the petitioner, is filed

and the same is pending as on today, the same

shall be considered by the respondent on its own

merits and an order shall be passed and if no such

application is either filed or pending before the

respondent, the directions given stand vacated

automatically. M/s.Balajee Textiles Vs AC [ST]

[FAC] Pallipalayam W.P.No.7690 of 2020 DT:

19.05.2020.

service of orders: The orders of assessment

appear to have been dispatched, but they have

been returned and have not been served upon

the assessee. Hence, the orders of assessment

giving rise to the impugned demands admittedly

have not been served upon the petitioner, the

impugned recovery notice has no legs to stand

and quashed. M/s.V.K.R. Projects (P) Ltd Vs.

AC(ST), Salem Town (West) W.P.No.9228 of

2020 Dt: 22.07.2020

mismAtch: Mismatch of reported purchases

of buyer and sales of sellers in web portal of

department has been considered in M/s.JKM

Graphics Solutions P Ltd V. CTO (99 VST 343)

Shri V.V. Sampathkumar Chairman, Indirect Taxes Sub-Committee, ACC

CST

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and pursuant thereto, a Circular was issued by the

Commissioner in No.3 of 2019 (Q1/39643/2018

dated 18.01.2019), to keep assessments involving

the issue of mismatch in abeyance. Hence, there

is no justification for the AO to have finalized the

assessments, being clearly contrary to the directive

of the Commissioner. Hence, the impugned orders

of assessment are set aside. ANABOND LTD

vs. AC(ST), Tiruvanmiyur Assessment Circle,

W.P.No.9559 etc of 2020 DT: 22.07.2020

c form purchAses: The eligibility to use “C” form

to avail the concession in rate of tax in respect

of the inter State purchase has been considered

and held in favour of the dealers in M/s Ramco

Cements Ltd. V. The CCT (W.P.Nos.19460 of

2018) dated 26.10.2018. Till such time the order of

this Court in the case of M/s Ramco Cements Ltd

(supra) is either stayed or reversed it is incumbent

upon all Assessing Authorities within the State of

Tamil Nadu to apply the rationale of the decision

to all pending assessments. The decision of this

Court as well as other High Courts, one of which

has been confirmed by the Supreme Court, are

decisions in rem, applicable to all dealers that seek

benefit thereunder, of course, in accordance with

law. Stating so, these Writ Petitions are allowed.

M/s.Ram Blue Metals, Vs CTO, Karur (West)

Assessment Circle, WP No.9142 of 2020 DT:

13.07.2020

nAturAl Justice: The petitioner had appeared

before the respondent on 29.08.2019. But the

communication of even date issued by the DC,

refers to the submissions put forth by the petitioner

to the Officer ‘during the personal hearing’. That

being said, the order of rejection dated 06.09.2019

states on the ground that the petitioner did not

in response to notice is clearly incorrect. Hence,

the impugned order dated 06.09.2019, being

in violation of principles of natural justice, was

quashed. M/s. Special Wire Products (P) Ltd vs.

The Deputy/Assistant Commissioner GST and

Central Excise Ambattur Division, Chennai-37.

W.P. No.135 of 2020 DT: 22.07.2020

registrAtion cAncellAtion: The notice

called upon the petitioner to show cause why

the registration not be cancelled owing to non-

filing of tax returns. The petitioner has filed a

response dated 20.12.2018, which was referred to

in the first paragraph of the impugned order itself.

However, the respondent proceeds as though there

was no response from the petitioner. Thus, the

contents of the response have not been taken into

consideration at all. Hence, the impugned order

was set aside. S Two Solutions, Vs AC (ST),

Tondiarpet Assessment Circle, W.P. No.215 of

2020 DT: 17.07.2020

obJections: Though the reply to the proposal

notice of the AO was not filed by the petitioners,

the objections filed before the Enforcement

Officials which are available in the file has not

discussed by the AO, while passing the impugned

proceedings, the Court set aside the said

proceedings and directed that the proceedings

shall be treated as show cause notices and the

petitioner shall file their objection within a period

of two weeks from the date of receipt of a copy

of this order. On receipt of such reply and after

furnishing an opportunity of personal hearing, the

AO is directed to pass fresh order of assessment on

merits and in accordance with law. Tvl. A.R.P.

& Co., Vs. The State Tax Officer, Omalur

Assessment Circle, W.P.No.28566 & others Dt

22.01.2019

independent ApplicAtion of mind: Respondent

submitted that the impugned assessments are

passed entirely upon the report of the officials

of the Enforcement Wing and do not reflect any

independent application of mind on the part of the

AO. The impugned orders are also not in line with

the Circular No.3/2019 issued by Commissioner

dated 18.01.2019 relating to mismatch. Thus, it

is clear that even in the case where there is an

adverse report by the Enforcement Wing in regard

to a particular issue, the AO is at liberty and in

fact ought to examine the issue independently.

Admittedly, this has not been done in this case.

Hence, the impugned orders are quashed. M/s.

Chhotabhai Retailing India P. Ltd., Vs AC

(ST), Nungambakkam Assessment Circle,

W.P. Nos.31506 & 31507 of 2018 DATED:

17.07.2020

discount eArned: The one of the issues relate

to the reversal of input tax credit (ITC) on

discounts received. Section 19(20) of TNGST

Act 2006, which has been invoked to deny the

benefit of ITC, has itself been inserted only with

effect from 19.08.2010. The Supreme Court in the

case of Jayam and Co. Vs. AC (2016) 96 VST 1

reversed the conclusion of this Court, confirming

the position that Section 19(20) would operate

only from the date of its insertion, prospectively,

i.e., from 19th August, 2010. Thus, the provisions

of section 19(20) could not have been invoked

in the present case, for the period, viz. 2008-09.

M/s. Nuts N Spices Vs CTO, Valluvarkottam

Assessment Circle, WP No. 34921 of 2019 DT:

05.06.2020

obJections: Though the reply to the proposal

notice of the AO was not filed by the petitioners,

the objections filed before the Enforcement

Officials which are available in the file has not

discussed by the AO, while passing the impugned

proceedings, the Court set aside the said

proceedings and directed that the proceedings

shall be treated as show cause notices and the

petitioner shall file their objection within a period

of two weeks from the date of receipt of a copy

of this order. On receipt of such reply and after

furnishing an opportunity of personal hearing, the

AO is directed to pass fresh order of assessment on

merits and in accordance with law. Tvl. A.R.P. &

Co., Vs. The State Tax Officer, Omalur Assessment

Circle, W.P.No.28566 & others Dt 22.01.2019

14

Few days ago, I had a call from one of my clients.

He is in the business of importing certain

electronic items from Singapore and exporting

it to other countries on demand after adding his

margin. Makes business sense, right! After what

is business? It is buying cheap from where it is

available and selling it for a profit, isn’t it? In the

process of importing and exporting, there will be

certain jobs like labeling and repacking etc. Under

the normal circumstances, one would think of

bonding after import and remove from the bond

by filing a shipping bill for export. But this process

is time consuming at least about 15 days and paper

work. International market does not wait for you

nor does it provide the time line.

What is the best solution for this type of activity?

Free Trade Warehousing Zone (FTWZ) is the

answer. FTWZ is really a revolutionary concept

in the Indian context. It affords the possibility

of transshipment hubs to both the Indian and

International business. Essentially, FTWZs operate

within SEZ framework. But not all SEZs have this

facility. In Tamilnadu, FTWZ is in chennai. There

are many service providers offering their services

within this FTWZ.

My client contacted me being vexed with the time

consuming importing, bonding and exporting and

of course consequent paper work. FTWZ is the

best solution for him. All that one needs to dois

to approach a service provider within the FTWZ.

The Service provider on payment of an entry fee

and relevant one time documentation creates

Shri. R R Padmanabhan Chairman,Foreign Trade and Skill Development

Sub-Committees of the Chamber, ACC.

Import and

in 3 days!Export

15

an account in the name of Client. Then the

transactions are carried out. On receipt of import

from abroad, the service provider undertakes to

clear the goods from customs, store in the name of

client and on instructions from the client arrange

to ship the goods wherever the client wants. The

whole operation cycle of import clearance, deposit

and export clearance can be done in less than 3

working days! Ever wondered that it could be so

easy like you hear stories from Singapore or Dubai.

Some of the FTWZ units operational in India

are:

• AMRL SEZ and AMRL FTWZ, Nanguneri,

Tirunelveli, Tamil Nadu[4]

• Arshiya International Ltd, India’s first fully

functional and operational FTWZ, Navi

Mumbai

• ChennaiFreeTradeandWarehousingZone(J

Matadee FTZ), Chennai, Tamil Nadu

• Inspira Pharma and Renewable Energy Park,

Aurangabad, Maharashtra, India

• SricityMultiproductSEZ,partofSricitywhich

is a developing satellite city in the epicentre of

Andhra Pradesh & Tamil Nadu, India

• Kandla Free Trade Warehousing Pvt. Ltd.

(KANDLA FTWZ)

• BalajiInfraProjectsLimited(BIPL)

• FABCitySPV,India

• LMJWarehousing,Gujarat

• JafzaChennaiBusinessparks,Gujarat

• ShipcoInfrastructure,Karnataka

• ChiplunInfrastructurePrivateLimited

• DLFUniversal

These sorts of things are happening now in India

(The views expressed are solely of the author)

16

17

Covid 19 has brough lot of changes to business environment in the country. Continuous lock down has forced complete shut down of many factories, industrial establishments, commercial establishments, offices etc. Rebooting or restarting of operations after a long shutdown itself will pose safety hazards to work place, in turn affecting the health and safety of employees, customers, other stakeholders and communities at large too.

There is a need to bring specific standards / protocols for the business organizations, institutions etc. to ensure that they are able to operate safely with little or no instances of recurrence.

Since Covid 19 is a pandemic, businesses have to follow the guidelines prescribed by Ministry of Health from time to time. These are designed based on WHO recommendations for Work place Safety. These are people related protocols. People management and contact management is one of the biggest challenges businesses have to address as this will have an impact on public / communities health too.

Work Place Health & Safety Practices – Covid 19 Times – Announcements from MoH, MHA, NCDC

Ministry of Health has released following guidelines, SOPs to be followed by offices to safeguard health and safety of employees, workers etc

Guidelines on preventive measures to contain spread of COVID-19 in workplace settings

- https://www.mohfw.gov.in/pdf/Guidelines onpreventivemeasurestocontainspreadof COVID19inworkplacesettings.pdf

SOP on preventive measures to contain spread of COVID-19 in offices

- h t t p s : / / w w w . m o h f w . g o v . i n /pdf/1SoPstobefollowedinOffices.pdf

Guidelines for Workplace of COVID-19 case – NCDC Announcement

- h t t p s : / / n c d c . g o v. i n / Wr i t e R e a d D a t a /l892s/18679749311583919448.pdf

Post Lock Down

Work Place SafetyHygiene PracticesNeed of the Hour

&Mrs. Rama Venugopal

Chairman of Start up Business, Entrepreneurship and Co Chairman of Quality Systems &

Productivity Sub-committees of the Chamber.

18

Work Place Health and Safety Practices - Post Covid 19 – WASH (Workplace Assessment for Safety & Hygiene) Scheme from Quality Council of India

The post-virus business landscape will clearly include a larger focus on health, safety and hygiene conditions of employees, customers and public at large. India’s decision to start opening up the economy in a staggered manner, while laudable, requires a plan to make sure that exceptions are minimized and recurrences of spread are strategically isolated.

Hence, for the benefit of citizens and industry, QCI, along with industry stakeholders, has developed a harmonized standard “Workplace Assessment for Safety and Hygiene” (WASH)” to help the organizations assess their preparedness to restart and run their operations safely.

This standard is applicable for assessment at any workplace which has been allowed to operate. This requires a few imperative priorities for the organizations/institutions as mentioned below:

• Ensuring safe operations and workplace forsafeguarding health and safety of employees, customers and public.

• Complying with all new COVID-19 relatedrequirements from regulatory/health authorities and/or other Government bodies.

• Ensuringbusinesscontinuity inoperationstoserve customers and protect businesses.

Documents related to WASH Scheme

Organization(s) desirous of getting their workplace assessed under this scheme can contact any of the registered Assessment Agencies from the list given below for the assessment.

Registered Assessment Agencies :

https://docs.google.com/spreadsheets/d/134NcqiwxUwFaYV6PHtx4aFXypdEmyg_3_vlhyKNbxIU/edit?usp=sharing

The documents given below shall be used for reference, application and assessment:

1. WASH Scheme Document

h t t p s : / / w w w. q c i n . o r g / Wa s h S c h e m e /WASH%20SCHEME%20DOCUMENT.docx

2. Standard and Guidance Document

h t t p s : / / w w w. q c i n . o r g / Wa s h S c h e m e /S T A N D A R D % 2 0 A N D % 2 0GUIDANCE%20DOCUMENT.docx

3. Scheme Process-Flow Document

h t t p s : / / w w w. q c i n . o r g / Wa s h S c h e m e /S C H E M E % 2 0 P R O C E S S - F L OW % 2 0DOCUMENT.docx

4. Workplace Assessment Application Form

h t t p s : / / w w w. q c i n . o r g / Wa s h S c h e m e /WORKPLACE%20ASSESSMENT%20APPLICATION%20FORM.docx

5. Fee Structure

https://www.qcin.org/WashScheme/FEE%20STRUCTURE.docx

Considering the series of work place hazards, accidents that are reported regularly in the last few weeks resulting in loss of lives, loss of property, injuries caused to the workers, communities etc, its important for business establishments to follow the guidelines prescribed above to ensure safety at work place.

Occupational Health and Safety initiatives are the need of the hour at work place.

Business establishments are encouraged to follow the above mentioned guidelines. Interested organisations can enrol for WASH Scheme announced by QCI and the the work place assessed.


19

Part 1 of 4

Mother Earth is the fascinating Home to all of us. On the outside, each one of us is unique and different in some way, but deep down at the fundamental level, we are all very much alike – the basic needs for survival are same and the desires, emotions and feelings that constitute the framework of the human mind are all similar.

Interestingly, the genomic tapestry that makes up our species appreciates the uniqueness of each individual and at the same time, the cutting-edge research reinforces the fact that we humans have remarkable similarity in our DNA. Except for a minuscule 0.1% of genetic difference, we are all genetically identical; We are all same; We are all connected; We are all truly related.

About two years back, I happened to watch a video; about 40 to 50 people belonging to different nationalities were put through a unique experiment over a period of one week when their DNAs were mapped. The DNA mapping results provided a startling revelation - irrespective of caste, creed, color, sex, religion and nationality they belonged to, almost 80 to 85 percent of the people were found to have some kind of common family roots and their ancestors and forefathers were found to have been related and connected to one another in some way. The interesting insights into this commonality and universality present in the very basic structure of the human species set the base for this article.

Article by Mr. S. Prakash

Da re to be Free

Let us garner strength and courage from our similarities and also by enduring and respecting our individual uniqueness. Let us Dare to be Free. This call for Unity in Spirit has, had and will have forever relevance in our lives and specially in these COVID-19 pandemic times, when the entire world is facing the stark reality of losing focus and living in fear, anxiety, stress, depression and all such debilitating and demoralising factors.

20

“Sapere aude”! – Dare to be wise! Use one’s reason, intellect, and wisdom…

Etymology is the study of the history of words. Sapere aude is a Latin phrase meaning “Dare to know” or “Dare to be wise” and as an extension, I am going to introduce the phrase – “Dare to be free”; never stop to think, act or implement.

With purpose, fulfilment and flexibility, do what matters most in life to you!

‘To be Free’ and ‘Freedom’ has broad definitions and everyone knows what it means to be free and how, at some point of time in life, everyone has felt a desperate need for freedom. It is said that to understand the real value of these two words, we have to ask a prisoner in jail, or a person whose married life is on the rocks or a student appearing for a final examination. They are the ones who would have understood the real value and worth of freedom. I still remember the last day of my board examinations, more than three decades ago, when, as I came out of the examination hall, a

sudden surge of freedom...a feeling of liberation...engulfed me with the softness of a feather, as though a heavy weight had been taken off my shoulders.

But the best, simple and extremely powerful definition I stumbled upon is - Freedom is to live the life of your choice on your own terms.

But in today’s world is it practically possible to live life on our own terms ? And what is it actually we have to live upto?

As a leadership and management coach, during my experience spanning more than 3.5 decades, I found that the people I happened to meet in and around Asia, primarily lived life like a vestibule train. Those familiar with the fast-paced life in Mumbai will understand what I mean....people boarding and alighting from the fast trains during the peak hours never do so out of their own volition...they get pushed into and out of the trains by some kind of automatism.

We all invariably do this every day - Get up in the morning, go through multiple boxes, get back in the evening and finally get off to sleep - just to continue with the same cyclic pattern the next day.

I have met multitude of people from all walks of life, during my training, coaching and public speaking sessions. While many of them had only a fragmented idea of what exactly they wanted to achieve in life, there were some exceptions who had a pragmatic, clear-cut approach to their lives and had well-thought-out plans to reach their goals.

It is very pertinent to understand, define and map the needs and goals of your lives. If you are able to do that and if your blueprint is ready, then you have already moved a step forward towards achieving your goal. Goals differ from person to person; a doctor can aspire to pioneer a breakthrough in

advanced medical science - like developing a vaccine for the current Covid-19 virus; an engineer can cherish an ambition to prove his/her expertise by designing and constructing an engineering marvel like the Krishnaraj Sagar Dam of Mysore, the brain-child of the great engineer Late Sri M. Vishveshwaraiah; and an architect can cherish a dream to create an exquisite monument like the Taj Mahal.

The goals may be varied but everyone needs that one common denominator - Freedom - in order to motivate and propel them towards moving in the planned direction of their goals. Without the flexibility that comes with unfettered freedom,

one is sure to be held back and stagnate at some point without making much headway. You have to Dare to be Free...you have to Dare to Make Yourself Free.

Let us look at the first word in the phrase; ‘Dare’. It is referred to as a quality of the heart and synonymously known as ‘Guts’. How many of us have it? As we tread the path of life, we often encounter a debilitating feeling of incompleteness and try to find that missing piece to make ourselves whole. During my professional interactions with a cross section of business leaders, I have found them struggling to get hold of the key personal quality that will somehow make them successful. Quite often, they are not aware that what they find eluding them, already exists within them. Simply put: they do not dare & go that extra mile to get it.

Chase your dreams and embrace your freedom to beget SUCCESS…

Albert Einstein, the outstanding genius of the 20th century, had been the subject of so much research and speculation and it is said that the genius had enormous potential, but had used up only 7% of it in his lifetime. When he had been able to achieve so much with a mere 7%, imagine what he could have done if he had used much more of his full potential.

So even if people can tap into a fraction of their inherent potential, it could be considered a plausible claim at least to start with; but what stops us?


21

22

Ministry of Corporate Affairs vide General Circular G.S.R. 376(E). dated 22nd May, 2019 has come up with Reconciliation of Share Capital Audit Report (Half-yearly)pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 and has issued Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019 which shall be with effect from 30th September, 2019.

Key HIGHLIGHTS:

1. Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar of Companies with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within 60 days from the conclusion of each half year.

2. Shall be duly certified by a Company Secretary in practice or Chartered Accountant in practice only.

3. All information shall be furnished for the half year ended 30th September and 31st March in every financial year for each ISIN separately.

(ISIN – International Securities Identification Number)

4. In view of COVID-19 pandemic, Companies have faced difficulties to send notices through postal or courier services.

5. Non Applicability:

a) a Nidhi Company

b) a Government company or

c) a wholly owned subsidiary

DemaTerIaLIzaTIOn:

It is the process by which physical certificates of an investor are converted to an equivalent number of securities in electronic form. Dematerialization is for enhancing transparency, investor protection and governance in the corporate sector.

BeneFITS OF DemaTerIaLIzaTIOn:

Elimination of risks associated with physical certificates such as loss, theft, mutilation and fraud. Other benefits include preventing malpractices such as benami shareholding, back-dated issuance

Article by Mr. CS.U.Siddharth

RECONCILIATIONOF SHARE CAPITAL AUDIT REPORT IN FORM PAS-6

23

of shares, exemption from payment of stamp duty on transfer and ease in transfer, pledge, etc, of securities.

DeFInITIOn OF SeCUrITIeS:

As per section 2(h) of the Securities Contracts (Regulations) Act, 1956 “securities” include shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate.

DeTaILS reqUIreD:

1. CIN (CIN - Corporate Identification Number)

2. ISIN - All information shall be furnished for the half year ended 30th September and 31st March in every financial year for each ISIN separately.

3. Details of Capital of Company –

a) issued capital - number of shares along with percentage of total issued capital.

b) Total number of shares which are held in dematerialized form or physical form.

4. Details of changes in share capital during the half-year under consideration.

5. Details of Shares held by: Promoters, Directors and KMPs.

6. Total no. of demat requests, if any, confirmed after 21 days and the total no. of demat requests pending beyond 21 days with the reasons for delay.

7. Details of Company Secretary of the Company, if any.

8. Details of CS/CA certifying this form.

aTTaCHmenTS TO THe e-FOrm PaS -6:

No Mandatory Attachment.

Pre-reqUISITe FOr FILInG mCa e-FOrm PaS-6:

1. Enter the number and date of board resolution authorizing the signatory to sign.

2. Ensure the e-form is digitally signed by the Director, Manager, CEO, CFO or Company Secretary.

3. The person should have registered his / her DSC with MCA.

4. Disqualified director is not allowed to sign the form.

5. In case the person digitally signing the e-Form is Company Secretary - Enter valid membership number in case of other than Section 8 company. In case of Section 8 company and if designation selected as ‘Company Secretary’, either membership number / PAN shall be entered.

PrOCeSSInG TyPe:

The form will be processed in STP mode. (STP – Straight Through Processing)

aVaILaBILITy OF FOrm:

Form PAS-6 is available for filing with effect from 15th July 2020.

DUe DaTe FOr FILInG THe FOrm:

The time limit for filing Form PAS-6 without additional fees for the half-year ended on 30.09.2019 will be sixty days from the date of deployment of this form on the website of the Ministry of Corporate Affairs.


24

Sl. No CentreJune2020

ALL INDIA 332

ANDHRA PRADESH:

1. Guntur 305

2. Vijayawada 311

3. Visakhapatnam 308

ASSAM:

4. Doom Dooma Tinsukia 301

5. Guwahati 296

6. Labac-Silchar 294

7. Mariani Jorhat 280

8. Rangapara Tezpur 270

BIHAR:

9. Munger Jamalpur 359

10 CHANDIGARH 326

CHHATTISGARH

11 Bhilai 336

12 DELHI 311

GOA:

13 Goa 352

GUJARAT:

14 Ahmedabad 300

15 Bhavnagar 312

16 Rajkot 321

17 Surat 292


18 Vadodara 292

HARAyANA:

19 Faridabad 288

20 Yamunanagar 310

HIMACHAL PRADESH:

21 Himachal Pradesh 282

JAMMU & KASHMIR:

22 Srinagar 298

JARKHAND

23 Bokaro 316

24 Giridih 366

25 Jamshedpur 384

26 Jharia 383

27 Kodarma 406

28 Ranchi Hatia 409

KARANATAKA:

29 Belgaum 323

30 Bengluru 308

31 Hubli-Dharwar 354

32 Mercara 319

33 Mysore 327

KERALA:

34 Ernakulam 339

35 Mundakayam 339

CONSUMER PRICE INDEXNUMBERS FOR INDUSTRIAL WORKERS

(BASE 2001=100)

25


36 Quilon 381

MADHyAPRADESH:

37 Bhopal 346

38 Chhindwara 332

39 Indore 306

40 Jabalpur 341

MAHARASHTRA:

41 Mumbai 326

42 Nagpur 410

43 Nasik 385

44 Pune 367

45 Sholapur 353

ORISSA:

46 Angul Talcher 355

47 Rourkela 329

48 PUDUCHERRy 331

PUNJAB:

49 Amritsar 354

50 Jalandhar 332

51 Ludhiana 312

RAJASTHAN:

52 Ajmer 300

53 Bhilwara 306

54 Jaipur 324

TAMILNADU:

55 Chennai 296

56 Coimbatore 302


57 Coonoor 350

58 Madurai 315

59 Salem 298

60 Tiruchirapally 318

TEL

61 Godavarikhani 353

62 Hyderabad 285

63 Warangal 340

TRIPURA:

64 Tripura 277

UTTAR PADESH:

65 Agra 381

66 Ghaziabad 351

67 Kanpur 360

68 Lucknow 362

69 Varanasi 352

WEST BENGAL:

70 Asansol 356

71 Darjeeling 280

72 Durgapur 342

73 Haldia 406

74 Howrah 307

75 Jalpaiguri 291

76 Kolkata 304

77 Raniganj 315

78 Siliguri 299

Source: Labour Bureau, Shimla

CondolenCe

SHrI D. SeeTHaramaIaH

Former Vice President & Chairman of Secunderabad Advisory Committee of Andhra Chamber of Commerce

With deep sense of sorrow, we regret to inform you about the demise of Shri D. Seetharamaiah of M/s. Brahmayya & Co., and former Vice President & Chairman of Secunderabad Advisory Committee of Andhra Chamber of Commerce on Sunday, 19th July 2020.

The Chamber lost a well-wisher and Guide.

Shri D. Seetharamaiah was associated with Andhra Chamber of Commerce from 1967. He was the Vice President & Chairman of Secunderabad Advisory Committee of Andhra Chamber of Commerce during the years 1985 to 2003.

He was associated with many Charitable, Social, Educational and Cultural organizations.

On behalf of the Members of the Executive Committee of the Andhra Chamber of Commerce, we convey our heartfelt condolences to his son in law Shri S.S.R. Koteswara Rao, who is also an Executive Committee member of our Chamber at present, and through him to the other Members of the bereaved family.

May his Noble Soul rest in peace!

SHrI V. SeTHUram

Former President of Andhra Chamber of Commerce

With deep sense of sorrow, we regret to inform you about the demise of Shri V. Sethuram, former President of Andhra Chamber of Commerce on Saturday, July 4, 2020 at his residence.


Shri V. Sethuram was associated with Andhra Chamber of Commerce from 1954. He was the President of the Chamber during the year 1989-1990.

He was associated with many Charitable, Social, Educational and Cultural organizations like Indian Fine Arts Society, Chinmaya Mission, Madras Riding Club, Bala Mandir Kamaraj Trust etc.

On behalf of the Members of the Executive Committee of the Andhra Chamber of Commerce, we convey our heartfelt condolences to his son Shri V. Ashwath and through him to the other Members of the bereaved family.


26

CondolenCe

SHrI PaTHULa VenKaTa raTnam

Director, Sri Narasimha Cotton Press Co. Ltd.,and former Executive Committee Member of Andhra Chamber of Commerce

With deep sense of sorrow, we regret to inform you about the demise of Shri Bathula Venkata Ratnam, Director, Sri Narasimha Cotton Press Co. Ltd. and former Executive Committee Member of Andhra Chamber of Commerce on July 22, 2020.


Shri Bathula Venkata Ratnam was associated with Andhra Chamber of Commerce representing Sri Narasimha Cotton Press Co. Ltd, Narasaraopet from 1988 as Life Member. He was the Executive Committee Member of the Chamber during the years 1998 to 2004.

On behalf of the Members of the Executive Committee of the Andhra Chamber of Commerce, we convey our heartfelt condolences to his son Shri B. Murali and through him to the other Members of the bereaved family.


CommerCial SpaCe for rent

0 4 4 - 24 3 1 52 7 7 / 7 8 / 7 9

AndhrA ChAmber OF COmmerCe, West Cit nAGAr, nAndAnAm

3rd FlOOr, 1360 sqFtWith liFt FACility

27

Picture Gallery

webinar on “agri business – Challenges and way forward”on the 13th july 2020

webinar on emerging trends in “intellectual property rights scenario during the Covid times” on the 29th july 2020

Online workshop on “digital Marketing” for the members of Vijayawada

28

Our other ChaptersSECUNDERABAD OFFICE:

“T.G. Venkatesh Bhavan”, 602 & 603, Chenoy Trade Centre,116, Park Lane, VI Floor, P.B. No. 1716, Secunderabad – 500 003, Telangana State.

Phone: 040-27840844, Fax: 040-27840767;Email : [email protected] | Shri G. Ramanjaneyulu, Deputy Secretary.

VISAKHAPATNAM OFFICE:Door No. 43-19-30, Venkataraju Nagar, Dondaparthy,

Near T.S.N. Colony, Visakhapatnam – 530 016, Andhra Pradesh.Phone: 0891-2792220, Fax: 0891-2792221,

Email: [email protected] | Shri V. THRINADHA RAO, Deputy Secretary.

VIJAYAWADA OFFICE:Siddhartha Hotel Management College Premises, Pinnameneni Poly Clinic Road,

Technical Nagar, Vijayawada – 520 010 (A.P). Phone: 0866-2472500,Email: [email protected] | Shri N. RAJA RAO, Joint Secretary

Please contact

ACC Bulletin - Advt Tariff12 Issues of each 1/2 page will be ` 12500/- per annum plus GST

12 Issues of full page will be ` 20,000/- per annum plus GST

First come first serve basis the space will be allotted. Member organisations will be give first preference. We welcome your support to have more reach out and more viewing for your Advt and Business.

Mr. N. Ravikumar, Joint Secretary, Andhra Chamber of Commerce Tel : + 91 44 24315277 +91 9840248688Email : [email protected]

Edited, Published and Printed by Andhra Chamber of Commerce at“Velagapudi Ramakrishna Building”,

#23, Third Cross Street, West C.I.T. Nagar, Nandanam, P.B. No.3368, Chennai-600 035. Phones : 044 - 2431 5277 / 2431 5278 / 2431 5279

Email : [email protected] / [email protected] / [email protected]

29

UPDATATION OF MEMBERSHIP DETAILS

Kind Attn: Members

Dear Sir/Madam;

We are updating the database – Members business details in our records. We request you to kindly

inform the Chamber if there are any changes in your mailing list – Address, contact details, Name of

the representative, change in the Email-ids and Telephone numbers in the below mentioned format.

Please forward the same to the Chamber by Email: [email protected] duly filled in

for making necessary changes in our records. Please extend your cooperation support in this regard

without delay.

Name of the company / individual

postal Address

Telephone

Fax

Mob

Email

Est.

Website

GST No

Name of the representative –

Designation in the company

Bank

Manufactures of

Exporters of

Importers of

In the service of Public for more than 56 years

Winning client’s trust with unmatched professionalism

Investigation •  Pre & Post Matrimonial •  Pre & Post Employment •  Industrial Theft & Fraud •  Undercover Operation

FOR TOTAL SECURITY SOLUTIONS IN INDIA

GLOBE DETECTIVE AGENCY

Security •  Consultation •  Trained Man Power •  24 x 7 Control Room •  Client Support

Facility •  House Keeping •  Pantry Services •  Guest House Mgmt •  Garden Member

Electronics •  Access Control •  Burglar Alarm •  Fire Alarm •  CCTV

Chennai No.152, Agurchand Mansion , Mount Road, Chennai-600 002. Tel: +91–44–42919500–599; E-mail: [email protected] Bengaluru Tel: +91-80-25717905/06;

E-mail: [email protected]; Delhi Tel: +91–11–26432221/26432681; E-mail: [email protected] Mumbai Tel: +91-22-22028751/22023578; Email: [email protected] Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.

www.globedetective.com

30

31

UPDATATION OF MEMBERSHIP DETAILS

In the service of Public for more than 56 years

Winning client’s trust with unmatched professionalism

Investigation •  Pre & Post Matrimonial •  Pre & Post Employment •  Industrial Theft & Fraud •  Undercover Operation

FOR TOTAL SECURITY SOLUTIONS IN INDIA

GLOBE DETECTIVE AGENCY

Security •  Consultation •  Trained Man Power •  24 x 7 Control Room •  Client Support

Facility •  House Keeping •  Pantry Services •  Guest House Mgmt •  Garden Member

Electronics •  Access Control •  Burglar Alarm •  Fire Alarm •  CCTV

Chennai No.152, Agurchand Mansion , Mount Road, Chennai-600 002. Tel: +91–44–42919500–599; E-mail: [email protected] Bengaluru Tel: +91-80-25717905/06;

E-mail: [email protected]; Delhi Tel: +91–11–26432221/26432681; E-mail: [email protected] Mumbai Tel: +91-22-22028751/22023578; Email: [email protected] Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.

www.globedetective.com

THE KCP LIMITED

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SUGAR INDUSTRY

VIETNAM

HEAVY ENGINEERING

CHENNAI

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SRISAILAM DAM NAGARJUNA SAGAR DAM

SRI KANAKADURGAMMA VARADHI

Registered Office: “Ramakrishna Buildings” No. 2 Dr. P.V. Cherian Crescent, Egmore, Chennai- 600008 Tel: +9144-66772600 / 66772667, Fax: 66772620 CIN65991TN1941PLC001128

Cement Marketing Head Quarter: Plot No. 10, Gayatri Hills, MP & MLA’s Colony Road No. 10 C, Jubilee Hills, Hyderabad - 500033 Tel: 040 2325 3503 to 3505, Cell: +91 9866305145 / 9989597775, E-mail: [email protected]

34