Mohan, J. - (1.) Leave granted.
(2.) Respondent No.1 is a private company. The respondent No. 2 is one of the directors-cum-shareholders.
(3.) The respondent purchases raw petroleum product. This product undergoes a process of manufacture in the factory. The ultimate commodity is Calcined Petroleum Coke (hereinafter referred to 'C.P.C.').;