unit of M/s. Gujarat Co-operative
Milk Marketing Federation Ltd. (GCMMF). The appellants are engaged in the
manufacture of Co-Extruded Multi Layer Printed ... also to the
associated members (collectively referred as Dairies) affiliated to GCMMF.
The GCMMF is an umbrella organization of numerous District Co-operative
Milk Producers
connected
undertakings does not proceed further. The impugned order holds
that since GCMMF holds control that both the appellants as well as
Dairies, there ... appellant and
the dairies. The impugned order hold that M/s. GCMMF has a
decisive role to play in financial matter on which the price
associated members affiliated to Gujarat Co-operative Milk Marketing
Federation Limited (GCMMF for short). The case of the department is that
the buyer ... interconnected undertakings does not proceed further. The impugned
order holds that since GCMMF holds control that both the appellants as well as Dairies,
there