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(a) Flash Laboratories Ltd. v. CCE New Delhi wherein it was held by their Lordships that in this case the appellant was a subsidiary company of Parle Products Ltd. Parle Products had also another subsidiary company. 60% of the products manufactured by the appellant were sold to Parle Products Ltd. and 40% products were sold to Parle Biscuits Ltd. the department had decided that the appellant and Parle Biscuits were related persons within the meaning of Section 4(4)(c) of the Act. The apex Court had held that:

...The facts and circumstances of the case show that there is mutuality of interest between the three companies as sixty per cent of the products of the appellant are sold to Mess Rs. Parle Products Limited and the remaining forty per cent of the total product of toothpaste is being sold to Mess Rs. Parle Biscuits Limited. Moreover, Mess Rs. Parle Products Limited are incurring the expenses for sales promotion and advertisement for the sale of the appellant's product, namely, "Prudent toothpaste.