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ANDHRA CHAMBER OF COMMERCE Vol. LXXII August 2019 INFORMATION BULLETIN PROGRESS THROUGH COMMERCE AND INDUSTRY www.andhrachamber.com 1
ANDHRA CHAMBER OF COMMERCE
Vol. LXXII
August 2019
INFORMATION BULLETIN
PROGRESS THROUGH COMMERCE AND INDUSTRY
www.andhrachamber.com
1
2
Contents
Bulletin Advisory BoArd
Shri Ch. Venkateswara Rao
Vice-President
Shri R.R. Padmanabhan
Chairman,
Foreign Trade and Skill Development
Sub-Committees
Shri V.V. Sampath Kumar
Chairman, Indirect Taxes Sub-Committee
Shri K.n. Suresh Babu
E.C. Member
Shri M.K. Anand
Chairman
Information Technology
Computerisation & Telecom
Sub-Committee
Shri V.S. Prasanth Kumar
E.C. Member
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Editor And PublisherAndhra Chamber of Commerce, Chennai
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PrintersRathinam Printers
New No 27, Old No 13,
Angamuthu Street,
Royapettah,
Chennai - 600 014
PRESIDENT DESK 03
Symposium on Central Budget 2019-20, Chennai 04
Symposium on Central Budget 2019-20, Secunderabad 06
Symposium on Central Budget 2019-20, Visakhapatnam 07
Special Lecture on “India’s Trade, Commerce & Industry”, Chennai 08
FOREIGN TRADE – Statistics 10
Recent Judgments in VAT CST GST by Mr. V.V. Sampath Kumar 15
Bonsai and Allied Arts by Mr. K Sivaji 17
Roots, Tubers, and Bananas for Food Security and Income by Mr. D.S. Balachandra Babu 19
Principles of Ashtanga Yoga by Mr. S. Prakash 24
Consumer Price Index 26
Updation of Membership Details 28
Upcoming Programmes 29
Dear Members,
As you are all aware, Andhra Chamber is organising a first of its kind
“Business Meet on Afro ASEAN Trade” on the 30th August in ITC Grand
Chola, Chennai. Many of the industry members from Tamil Nadu, Telengana
and Andhra Pradesh have already registered for participating in the Business
Meet.
The Business Directory which is planned to be released during this occasion
is also getting a positive response from the member industries.
Considering the fact that India-Africa trade has touched $ 62.66 billion for
2017-18 and continue to grow more this year also, this Business meet is going
to bring out many trade opportunities for the Indian Business community.
Indo-ASEAN bilateral trade grew by almost 14% to reach US$ 81.3
billion. India’s imports from ASEAN were valued at US$ 47.13 billion while
its exports to ASEAN stood at US$ 34.2 billion.
I expect that this forum will open up the untapped potential in both
African and ASEAN Countries.
Dr. V.L. INDIRA DUTTPresident
Presidentdesk
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C H A M B e r
SympoSium on Central Budget 2019-20Chennai
Andhra Chamber organised a Symposium on
the Central Budget 2019-20 on the 6th July
2019 at 6 p.m. at the Chamber’s Conference
Hall.
The resource persons were Sri M.R. Venkatesh,
Chartered accountant and Advocate, New Delhi,
Sri T.G. Suresh, FCA, ACS, Chartered Accountant,
Chennai & Sri V.V. Sampathkumar, Chartered
Accountant, Chennai.
The President Dr. V.L. Indira Dutt welcomed
the gathering. In her Welcome address, she lauded
the budget report of the new NDA Government
and mentioned that the budget has taken into
consideration every citizen of India. She also said
that Exclusive channel for start ups, ` 1 crore loan in
59 minutes to MSMEs, electronic platform for filing
bills for MSMEs is a boost to Entrepreneurs. Thrust
on MSMEs gives impetus for the economic growth
of the country as MSMEs are large in numbers. She
also said that Laudable step is the Tax concessions
on the loans for electric vehicles which will help in
reducing drastically the use of fossil power, an eco
friendly measure. Overall this budget will promote
job creation and also help in enhancing the economic
growth of the country.
She extended a floral welcome to the resource
persons.
Sri M.R. Venkatesh in his address said that the
slogan of Mrs Nirmala Seetharman i.e. Reform,
Perform and Transform is nothing but filling of more
forms. This budget is a comprehensive package after
the electoral win of the NDA Government for the
second time.
The current economic survey highlighted the
fact that Private Investment is the key driver for
demand, production capacity, labour productivity,
new Technology adoption and rapid job creation.
At the present juncture the Government should
focus more on improving private investments,
employment generation and savings.
Mr. T.G. Suresh in his presentation said that the
budget has kept the income tax slab rates unchanged
for individual taxpayers and also brought on a
huge wave of relief for corporates. The tax rate for
corporate taxes was gradually reduced to 25% and
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currently, only large corporates (with turnover above
` 250 Cr) are required to pay tax at the rate of 30%.
He explained various sections and its amendment
pertaining to direct taxes in the budget proposal.
Mr. V.V. Sampathkumar in his presentation said
that nothing much has changed as far as the GST
rates are concerned, in the recent budget. In order
to incentivise and give thrust to electric vehicles
sector, customs duty on specified parts required for
the manufacture of EVs has been brought down to
nil. In addition, there is already a proposal before the
GST Council to reduce the GST on e-vehicles from
present 12 per cent to 5 per cent.
There is change in customs duty rates. Reduction
in customs duty to promote renewable energy.
Reduction in customs duties has also been made
on a few items, which were considered necessary
such as medical supplies, nuclear fuels and nuclear
energy, wood fibre, capital goods for manufacture of
specified electronic items etc.
Smt. Vijayalakshmi, Secretary General of the
Chamber proposed vote of thanks. The symposium
was attended by sixty members from the industry
and was well received.
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Andhra Chamber of Commerce, Telangana
State Chapter organized a Symposium on
Central Budget 2019-2020 on Wednesday,
July 10, 2019 at “Atluri Koteswara Rao Memorial Hall”
of the Andhra Chamber of Commerce, Secunderabad
for the benefit of the trade & industry .
Dr. J.A.S.Giri, Vice-President, Telangana State
Chapter chaired the session and welcomed the Guest
Speakers and participants for the Symposium on
Central Budget 2019-2020. In his welcome address
Dr. J.A.S.Giri observed – As regards the budget for
2019-2020 Hon’ble Finance Minister Smt. Nirmala
Sitaraman deserves: our hearty congratulations and
compliments for presenting an aspirational budget
that aims to deliver on a 3 Trillion Dollar based on
inclusive economic growth of the country.
No doubt, she has focused on certain vital
issues like boosting MSME Development, Women
Empowerment and manufacture of Electric Vehicles
including Buses and Cars. If the policies are
implemented in the right direction, many states in
India including Tamilnadu, Maharashtra will become
Detroit of India in a short span of time. It will also
provide huge employment opportunities for the youth
of our nation.
The current economic survey highlighted the fact
that Private Investment is the key driver for demand,
production capacity, labour productivity, new
Technology adoption and rapid job creation.
At the present juncture the Government should
focus more on improving private investments,
employment generation and savings.
The Hon’ble Finance Minister has not spelt out
measures to simplify the GST regime, more specifically
simplification of the norms for filing of GST returns
and further rationalization of GST rates.
For long time the Trade and Industry have been
urging the Government to bring Petrol and Diesel
under GST regime to control the sky rocketing Fuel
prices badly affecting all sectors of the economy.
On behalf of the Trade & Industry he urged the
Union Finance Minister to take immediate steps to
direct the GST Council to bring Petrol & Diesel
under GST regime for controlling spiraling prices of
all essential commodities.
Shri G. Ganesh, FCA, Chartered Accountant
made a detailed presentation about budgetary changes
in direct tax proposals. Shri Abhiramula Moksha
Kalyanram, Consultant on Indirect Taxes and Parter,
La Mintage LLP dealt at length about the growth
prospects of India on account of budgetary proposals
on Indirect Taxes.
Earlier Dr. J.A.S. Giri, Vice-President, Telangana
State Chapter extended the floral welcome to Shri C.
Nagendra Prasad, Vice-President who has come all the
way from Chennai to participate in the Symposium
and he has also extended the floral welcome to
the respected Dignitary Mr. Mohammed Mehdi
Khorasani, Public Diplomacy & Economic Officer,
Consulate General of the Islamic Republic of Iran,
Hyderabad.
Shri VBSS Koteswara Rao, EC Member introduced
Speakers at the Symposium.
There was good interaction between the
participants and the speakers, all the questions raised
by the participants were answered by the speakers.
Shri C. Nagendra Prasad, Vice-President, ACC
presented Mementoes to the Symposium guest
speakers. Mr.Nagendra Prasad in his address informed
the members about the upcoming mega event on
“Business Meet on Afro ASEAN Trade” to be organised
by the ACC, Chennai on the 30th August 2019 in
Chennai and requested all the members to register and
participate in the said event.
The Programme concluded with a Vote of Thanks
proposed by Shri VBSS Koteswara Rao, Executive
Committee Member, ACC, Secunderabad.
The Number of participants for the Symposium
were 50.
SYMPOSIUM ON CENTRAL BUDGET FOR 2019-2020 - HYDERABAD
SYMPOSIUM ON CENTRAL BUDGET FOR 2019-2020 - VISAkHAPATNAM
Andhra Chamber of Commerce, Visakhapatnam
organized a Symposium on Central Budget 2019-
2020 on Thursday, July 11, 2019 at “Triveni Hall”
“Daspalla Hotel” of the Andhra Chamber of
Commerce, Visakhapatnam for the benefit of the
trade & industry .
Dr. D. Prasannakumar, FCA, Chairman
Visakhapatnam, ACC chaired the session and
welcomed the Guest Speakers and participants for
the Symposium on Central Budget 2019-2020. In his
welcome address Dr. D. Prasannakumar observed –
As regards the budget for 2019-2020 Hon’ble Finance
Minister Smt. Nirmala Sitaraman deserves: our hearty
congratulations and compliments for presenting an
aspiration budget that aims to deliver on a 3 Trillion
Dollar based on inclusive economic growth of the
country.
No doubt, she has focused on certain vital
issues like boosting MSME Development, Women
Empowerment and manufacture of Electric Vehicles
including Buses and Cars. If the view the Countries
economic growth will be doubled in a short span
of time if the polices are implemented in the right
direction.
The current economic survey highlighted the fact
that Private Investment is the key driver for demand,
production capacity, labour productivity, new
Technology adoption and rapid job creation.
At the present juncture the Government should
focus more on improving private investments,
employment generation and savings.
The Hon’ble Finance Minister has not spelt out
measures to simplify the GST regime, more specifically
simplification of the norms for filing of GST returns
and further rationalization of GST rates.
For long time the Trade and Industry have been
urging the Government to bring Petrol and Diesel
under GST regime to control the sky rocketing Fuel
prices badly affecting all sectors of the economy. The
need of the hour is to control inflation and reduction
in cost of all commodities used by the common man.
On behalf of the Trade & Industry he urged the
Union Finance Minister to take immediate steps to
direct the GST Council to bring Petrol & Diesel
under GST regime for controlling spiralling prices of
all essential commodities.
Shri C.A.Ramprasad, CA, Chartered Accountant
made a detailed presentation about budgetary changes
in direct tax proposals. Shri G.Prabhakara Sastry,
Advocate & Senior Consultant on Indirect Taxes on
account of budgetary proposals on Indirect Taxes.
Dr. Radha Raghuramapatruni, Associate Professor,
GSIB, GITAM University, for her excellent
presentation on Economic overview of the Budget
There was good interaction between the
participants and the speakers, all the questions raised
by the participants were answered by the speakers.
The Programme concluded with a Vote of Thanks
proposed by Shri K. Nagabusan Rao, Executive
Committee Member, ACC, Visakhapatnam.
The Number of participants for the Symposium
was 50.
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Andhra Chamber joins with MMA and
organizes sessions of Managerial topics on
the last Wednesday of every month and
July happens to be its 90th session organized at the
MMA Auditorium.
Mr. C.V. Subba Rao, Vice President of MMA
welcomed the guests and audience.
Smt Dr V.L. Indira Dutt, Chair person of the
event in her opening remarks said that it is a proud
moment of this phenomenal feat by our nation,
which now opens up immense possibilities for our
advancement not only in space science but also in
various other areas. The moment is just right for us
all to understand that our nation is poised for a huge
turn-around and hence affords great opportunities
to the industry to exploit the advantages of a young
and advancing nation. The business ambience
has never been so conducive and motivating for
the Indian industry. In the words of our Finance
Minister, the Indian economy is expected to grow
to become a 3 trillion dollar economy in the current
year. Our economy is the sixth largest in the world
and in Purchasing Power Parity terms, we are the
3rd largest economy next only to China and the
USA. Our government has outlined a blueprint
for India’s Vision for the Decade that aims to build
physical and social infrastructure, foster outreach
of digitalization to every sector of the economy,
emphasize on MSMEs, Start-ups, as well as give
a thrust to indigenous defence manufacturing,
automobiles, electronics etc.
Then Mr. Gautham, Chairman, Public Relations
sub committee of the Andhra Chamber introduced
the speaker of the day Mr. Lakshmi Narayanan,
Former Vice Chairman and CEO of Cognizant
Technologies.
Mr. Lakshmi Narayanan in his address urged the
young entrepreneurs to Youngsters to look upon
potential industries 10 years from now and not on
IT.
He also listed the potential sectors viz.,
• IT
• Healthcare
• Spaceresearchandaviation
• Renewableenergy
In his address he mentioned that Location based
services are catching up like ola, swiggy, zomato etc.,
He said that under Renewable energy sector,
potential in Solar energy is huge. Storage of solar
like batteries has to be given thrust as still research
is going on.
Entrepreneurs have to invest on potential
industries like Electric vehicles, storage batteries.
Rechargeable stations also have good potential.
90th Joint session of Andhra Chamber of Commerce & MMA
India’s Trade, Commerce & Industry:Opportunity for Exponential Growth
31st July 2019 at MMA Auditorium
Thorium and uranium based technologies have
high potential and the Indian entrepreneurs have the
capability and we have to invest and get going.
Space satellite launches open up lot of investment
potential. We require 1000 times more satellites to
be launched compared to the one which is prevailing
now.
Drones have much more capacity than a human
being. Huge set of opportunities in space and
aviation.
He also listed out the opportunities in Health
care sector.
Research at IISc is now on, on the implantation of
parts in human body. Implants like retina etc needs
replacement after 3 years due to lowering of battery
charge and research is now going on to experiment
whether charging internally is possible.
As far as Electronic industry is concerned, at
present more than 40000 million worth phone sets,
TV sets are being imported. Instead, we can develop
local industries on these electronic items. In his
recent visit to a college in Madurai, he observed that
students of visual communication are first placed.
Content is more important now.
The products used in Construction industry are
high in demand, because of huge investment by the
Government.
He also took few questions wherein he mentioned
that industries like agriculture can have lot of
mechanization opportunities.
It is time for us to invest on these above potential
areas to make the economy flourish in few years
from now.
Mr. R.R. Padmanabhan, Chairman, Skill
Development sub committee in his closing remarks
mentioned about the forthcoming event on Business
Trade on Afro ASEAN Trade on the 30th August
and urged the participants to register and avail the
early bird discount.
Captain Mr. Vijayakumar of MMA proposed
vote of thanks to the speaker the President of Andhra
Chamber and the participants.
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FOreiGn trAdestAtistiCs
India’s overall exports (Merchandise and Services combined) in April-July2019-20* are estimated to be USD
181.47billion, exhibiting a positive growth of 3.13per cent over the same period last year. Overall imports in
April-July 2019-20* are estimated to be USD 214.37billion, exhibiting a negative growth of 0.45per cent over
the same period last year.
India’s Foreign Trade (Merchandise): July 2019
* Note: The latest data for services sector released by RBI is for June 2019. The data for July 2019 is an
estimation, which will be revised based on RBI’s subsequent release.
I. MERCHAnDISE TRADE
EXPORTS (including re-exports)
Exports in July 2019 were USD 26.33 billion,
as compared to USD 25.75 billion in July 2018,
exhibiting a positive growth of 2.25 per cent. In
Rupee terms, exports were ` 1,81,190.34 crore in
July 2019, as compared to ` 1,76,914.60 crore in
July 2018, registering a positive growth of 2.42 per
cent.
In July 2019, major commodity groups of export
showing positive growth over the corresponding
month of last year are
Cumulative value of exports for the period
April-July 2019-20 was USD 107.41 billion
(` 7,45,174.85 crore) as against USD 107.81 billion
(` 7,26,842.89 crore) during the period April-July
2018-19, registering a negative growth of 0.37 per
cent in Dollar terms (positive growth of 2.52 per
cent in Rupee terms).
Non-petroleum and Non Gems and Jewellery
exports in July 2019 were USD 19.70 billion, as
compared to USD 18.72 billion in July 2018,
exhibiting a positive growth of 5.28 per cent. Non-
petroleum and Non Gems and Jewellery exports
in April-July 2019-20 were USD 79.81 billion, as
compared to USD 78.41 billion for the corresponding
period in 2018-19, an increase of 1.79 per cent.
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IMPORTS
Imports in July 2019 were USD 39.76 billion
(` 2,73,579.71 crore), which was 10.43 per cent
lower in Dollar terms and 10.28 per cent lower in
Rupee terms over imports of USD 44.39 billion
(` 3,04,916.76 crore) in July 2018. Cumulative
value of imports for the period April-July 2019-20
was USD 166.80 billion (` 11,57,232.64 crore), as
against USD 173.08 billion (` 11,67,617.41 crore)
during the period April-July 2018-19, registering
a negative growth of 3.63 per cent in Dollar terms
(negative growth of 0.89 per cent in Rupee terms).
Major commodity groups of import showing
negative growth in July 2019 over the corresponding
month of last year are:
CRUDE OIL AnD nOn-OIL IMPORTS:
Oil imports in July 2019 were USD 9.60 billion
(` 66,056.77 crore), which was 22.15 per cent lower
in Dollar terms (22.02 per cent lower in Rupee
terms), compared to USD 12.33 billion (` 84,707.59
crore) in July 2018. Oil imports in April-July 2019-
20 were USD 44.45 billion (` 3,08,455.32 crore)
which was 5.69 per cent lower in Dollar terms (3.03
per cent lower in Rupee terms) compared to USD
47.13 billion (` 3,18,091.98 crore), over the same
period last year.
In this connection it is mentioned that the global
Brent price ($/bbl) has decreased by 14.02 % in July
2019 vis-à-vis July 2018 as per data available from
World Bank (Pink Sheet).
Non-oil imports in July 2019 were estimated at
USD 30.16 billion (` 2,07,522.94 crore) which was
5.92 per cent lower in Dollar terms (5.76 per cent
lower in Rupee terms), compared to USD 32.06
billion (` 2,20,209.17 crore) in July 2018. Non-oil
imports in April-July 2019-20 were USD 122.35
billion (` 8,48,777.32 crore) which was 2.85 per
cent lower in Dollar terms (0.09 per cent lower in
Rupee terms), compared to USD 125.95 billion
(` 8,49,525.43 crore) in April-July 2018-19.
Non-Oil and Non-Gold imports were USD 28.45
billion in July 2019, recording a negative growth of
2.22 per cent, as compared to Non-Oil and Non-
Gold imports of USD 29.09 billion in July 2018.
Non-Oil and Non-Gold imports were USD 109.19
billion in April-July 2019-20, recording a negative
growth of 4.67 per cent, as compared to Non-Oil
and Non-Gold imports USD 114.54 billion in
April-July 2018-19.
II. TRADE In SERVICES
EXPORTS (Receipts)
As per the latest press release by RBI dated 14th
August 2019, exports in June 2019 were USD 18.55
billion (` 1,28,823.05 crore) registering a positive
growth of 9.96 per cent in dollar terms, vis-à-vis
June 2018. The estimated value of services export
for July 2019* is USD 18.76 billion.
IMPORTS (Payments)
As per the latest press release by RBI dated 14th
August 2019, imports in June 2019 were USD 11.76
billion (` 81,646.26 crore) registering a positive
growth of 14.17 per cent in dollar terms, vis-à-vis
June 2018. The estimated value of service Import for
July 2019* is USD 11.92 billion.
III. TRADE BALAnCE
MERCHAnDISE: The trade deficit for July
2019 was estimated at USD 13.43 billion as against
the deficit of USD 18.63 billion in July 2018.
SERVICES: As per RBI’s Press Release dated
14th August 2019, the trade balance in Services (i.e.
Net Services export) for June, 2019 is estimated at
USD 6.79 billion.
OVERALL TRADE BALAnCE: Taking
merchandise and services together, overall trade
deficit for April-July 2019-20* is estimated at USD
32.90 billion as compared to USD 39.38 billion in
April-July 2018-19.
*note: The latest data for services sector released
by RBI is for June 2019. The data for July 2019 is
an estimation, which will be revised based on RBI’s
subsequent release.
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MERCHANDISE TRADEEXPORTS & IMPORTS: (US $ Billion)
(PROVISIOnAL)
JULY APRIL-JULY
EXPORTS (including re-exports)
2018-19 25.75 107.81
2019-20 26.33 107.41
%Growth 2019-20 / 2018-19 2.25 -0.37
IMPORTS
2018-19 44.39 173.08
2019-20 39.76 166.80
%Growth 2019-20 / 2018-19 -10.43 -3.63
TRADE BALAnCE
2018-19 -18.63 -65.27
2019-20 -13.43 -59.39
EXPORTS & IMPORTS: (Rs. Crore)
(PROVISIOnAL)
JULY APRIL–JULY
EXPORTS (including re-exports)
2018-19 1,76,914.60 7,26,842.89
2019-20 1,81,190.34 7,45,174.85
%Growth 2019-20 / 2018-19 2.42 2.52
IMPORTS
2018-19 3,04,916.76 11,67,617.41
2019-20 2,73,579.71 11,57,232.64
%Growth 2019-20 / 2018-19 -10.28 -0.89
TRADE BALAnCE
2018-19 -1,28,002.16 -4,40,774.52
2019-20 -92,389.37 -4,12,057.79
SERVICES TRADEEXPORTS & IMPORTS (SERVICES) : (US $ Billion)
(Provisional) JUnE 2019 April-JUnE 2019-20
EXPORTS (Receipts) 18.55 55.29
IMPORTS (Payments) 11.76 35.65
TRADE BALANCE 6.79 19.64
EXPORTS & IMPORTS (SERVICES): (` Crore)
(Provisional) JUnE 2019 April-JUnE 2019-20
EXPORTS (Receipts) 1,28,823.05 3,84,551.99
IMPORTS (Payments) 81,646.26 2,47,967.94
TRADE BALANCE 47,176.79 1,36,584.05
Source: RBI Press Release dated 14th August 2019
Note: Services data pertains to June 2019 as it is the latest data available as per RBI’s Press Release dated 14th August 2019. This data is provisional and subject to revision by RBI.
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RECENT JuDgMENTS IN
VAt Cst GstShri V.V. Sampathkumar
Chairman, Indirect Taxes Sub-Committee
ITC reversal and Refund: Entire matter is on the
principle laid down, in Everest Industries Limited
Vs. State of Tamil Nadu (2017) 100 VST 158,. In
that case Section 19(2)(v) of TNVAT Act, 2006
is hled to be not applicable to manufacturers. It is
submitted without any disputation or disagreement
by both sides that this Everest Industries case has
been carried in appeal by way of an intra court appeal
and a Hon’ble Division Bench of this Court is seized
of the matter. Therefore, the writ petitioner has to
necessarily await the outcome / verdict in aforesaid
intra-court appeals and refund of tax paid will be
governed by the verdict / judgment of Division
Bench in the aforesaid intra court appeals Janatics
India Private Ltd., Vs. The AC (ST) Podanur
Assessment Circle W.P.no.29941 of 2018 DATE:
10.07.2019
Appeal, Alternative remedy: The submission
of writ petitioner is that the impugned order, in
respect of mismatch of purchases and sales reported
by the respective parties in the monthly returns, is
in violation of what has now come to stay as JKM
Graphics principle owing to M/s.JKM Graphics
Solutions Private Limited Vs. The CTO reported in
2017 (99) VST 343. Referring the cases in United
Bank of India Vs. Satyawati Tandon and others
reported in (2010) 8 SCC 110 and [Authorized
Officer, SBT Vs. Mathew K.C. reported in (2018)
3 SCC this court held that this is a fit case to
relegate the writ petitioner to the alternate remedy
of appeal before jurisdictional Appellate Deputy
Commissioner M/s.Bright Point India (P) Ltd.,
Vs. The AC (ST) Pammal Assessment Circle
W.P.no.18589 of 2019 DATE: 01.07.2019
Internal report and Independent Mind: The
court observed that the Assessing Officer should
apply his/her mind independently i.e., independent
of the proposal given by the Enforcement Wing
Officials and come to a conclusion. Therefore, this
Court has no difficultly in coming to the conclusion
that the AO has to apply his independent mind
not considering the approval of enforcement wing
proposal approved by JC and set aside the order
M/s.Sri Venkateswara Timber Mart Vs. State
Tax Officer (CT) namakkal (Town) Assessment
Circle W.P.nos.18676 & 18694 of 2019 DATE:
03.07.2019
Variations in purchases, Mismatch: In respect
of mismatch of purchases and sales reported by the
buyer and seller it is submitted by learned counsel
for writ petitioner that drop from Rs.93,72,607/-;
to Rs.80,95,887/-; is not because of mismatch qua
numerical values, but because certain supplies have
been repeated and have been shown more than
once. This turns heavily on facts. The principle
laid down in M/s.JKM Graphics Solutions Private
Limited Vs.The CTO, Vepery Assessment Circle,
Chennai-6 reported in (2017) 99 VST 343 does not
come to the aid of the writ petitioner in the instant
case. This Court deems it appropriate to relegate the
writ petitioner to the alternate remedy of an appeal
u/s 51 of TNVAT Act. Tvl. Sampavi Properties
Vs.The AC (ST) Ashok nagar Assessment Circle
W.P.no.18482 of 2019 DATE: 02.07.2019
natural justice, Personal Hearing: When the
objections to the assessment proposal notice were
considered and when it came to light that there were
some discrepancies, particularly when the credit
notes filed were examined and reconciled with the
notice issued and statement filed, the writ petitioner
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dealer should have been afforded an opportunity to
explain the same. and hence this Court is left with
the considered view that it would be appropriate
to give a personal hearing to the writ petitioner
to explain aforesaid discrepancies. Bharat Heavy
Electricals Limited vs. The Asst. Commissioner
(ST) Ranipet (SIPCOT) Ranipet W.P.no.18957
of 2019 DATE: 09.07.2019
TDS Credit: In respect of TDS Credit,
Respondent, after getting the credit particulars
qua TDS certificates, which have been sought for
vide aforementioned four separate letters dated
31.05.2019, shall send a notice to the writ petitioner
fixing a personal hearing. Impugned orders are set
aside on the sole ground that the credit particulars
of TDS certificate have been sought for by the
sole respondent, after the impugned orders. M/s.
naveen Enterprises vs. The STO, Arumbakkam
Assessment Circle W.P.nos.19086, 19089, 19090
& 19094 of 2019 Dated: 04.07.2019
Eligibility, “C” forms: For inter-State purchases
of High Speed Diesel Oil on concessional rate of tax
at 2% by way of “C”forms, the assessees can use C
forms, if eligible. This issue came up for consideration
before Hon’ble Judge of this Court in a batch of writ
petitions i.e., W.P.Nos.19458 to 19460 of 2018 etc.,
nd a common order came to be passed by a Hon’ble
Single Judge on 26.10.2018 and directed the AO
to issue / provide c forms to buyer dealers.Same is
applicable to his matter too as the said ruling is in
force. M/s. Sri Vishnu Shankar Mill Limited vs
The AC (ST) Rajapalayam Assessment Circle
W.P.no.18904 of 2019 Dated: 03.07.2019
Alternative remedy: As pointed out, writ
petitioner has gone into slumber after service of
impugned order in the writ petition and has woken
up only after the destraint notice was served on the
writ petitioner on 15.04.2019 and has chosen to
come to this Court on 1st July 2019 with this instant
writ petition. There is no explanation whatsoever
as to why the writ petitioner did not choose either
to come to this Court or prefer a statutory appeal
immediately after the receipt of the impugned order
Writ petitioner has missed the bus and filed the writ
petition at such a belated point of time and this
Court does not find any exceptional situation to
interfere in this setting in the instant case. There is no
disputation before this Court that a statutory appeal
lies to jurisdictional Appellate Deputy Commissioner
u/s 51 of TNVAT Act. Tvl.Surabhi Granites Vs.
The AC (CT) Velandipalayam Assessment Circle
W.P.no.19251 of 2019 DATE: 05.07.2019
Best of judgment: Best of judgment order was
issued adding 50% to the reported turnover. The
order made in the case of Tvl.Nithra Furniture
P.Ltd., vs. The AC (CT), Chrompet Assessment
Circle, in W.A.Nos.1148 & 1149 of 2015 dated
11.08.2015, dintinuishabe from the facts of this
matter. Following the rulings by Apex Court in
Commissioner of Sales Tax, MP Vs. H.M.Esufali
(1973) 2 SCC 137 (33 STC 42), had held that in
best judgment assessment methods, some amount
of approximation is inevitable. Apex Court has
also held that as long as the estimate made by the
Assessing Officer is not arbitrary, the same cannot
be questioned. Applying the H.M.Esufali case and
the S.G.Jayaraj Nadar’s Case (28 STC 700) this
Court is left with the considered view that this is
not a fit case calling for interference qua impugned
order. M/s.Saravana International, vs The
Assistant Commissioner (ST) Panruti (Town)
W.P.no.12370 of 2019 DATED :05.07.2019
Personal Hearing: The impugned Assessment
orders have been passed without granting time
Commissioner’s Circular dated 03.02.2014,
emphasises that principles of natural justice should
be adhered to. The documents have already been
furnished and if a date is fixed for personal hearing,
the write petitioner undertakes to go before the
respondents. Revenue counsel submits that it would
be desirable to have the date 02.07.2019 as the date
fixed for personal hearing. Considering all the above
the court set-aside the orders and issued specific
directions V.L.S.Fibre Vs The AC (ST), Avadi
Assessment Circle, W.P.nos.14197, 14198 &
14203 of 2019 DATED: 01.07.2019
17
BONSAI AND ALLIED ARTS
BONSAI in Chinese and Japanese language
means “a plant in a flat pot”. In the Western World
this usage has come to mean a tree grown in a flat
pot and conforming in all respects to a normal tree
except for its miniature size. Growing of Bonsai
depends on careful selection of suitable specimen,
skillful root pruning, potting and regular attention
thereafter. The ultimate aim is to produce a tree with
perfect proportions of branches and in harmony
with its container so that the Bonsai can be enjoyed
and displayed as a Living Art.
There is an undeniable ‘something’ about Bonsai
that powerfully fascinates some. One of the greatest
ironies is that good Bonsai are images of trees from
nature in miniature and are carefully trained to look
like scaled down versions of wild trees; to dismiss
them as ‘unnatural’ or ‘artificial’, is to completely
miss the ethos at the heart of the art form.
At its best, Bonsai is an art form; but unlike other
arts, it is practised in a living plant. As such Bonsai
art is never finished like other arts like painting
or sculpture. Because it is living, Bonsai requires
constant attention, particularly in meeting their
need for water, food, air and to maintain its shape.
The age of a Bonsai makes it unique. For some
people it is a hobby, for some it is a passion and may
be a livelihood for some. Above all it is the highest
form of meditation. The beauty and effect of Bonsai
can only be felt and experienced - it can never be
explained.
The origin of the Bonsai is debatable. But it is a
very old practice from time immemorial. Evidence
from ancient documents and manuscripts show that
plants were grown in hanging gardens of Babylon
and in ancient Egypt. During the second century
B.C., Dyna Buddhists, who were practitioners of
Ayurveda, used trimmed medicinal herbs grown in
containers. It is believed that the Buddhist Monks
took this knowledge to China where it has developed
vastly. From China, the art of cultivating dwarfed
plants in pots travelled to Japan where it got its
modern day perfection and the name as BONSAI.
Bonsai is easy to grow, if the technique of Bonsai
is known and one has the love for plants, dedication,
patience and time.
All the trees and shrubs with primary or tap root
can be grown as Bonsai. Yet some trees are very
good for Bonsai. An interesting trunk line with
good arrangement of branches, attractive bark color,
compact and fine textured foliage with small leaves,
flowers and fruits in a Bonsai will make it look
extremely good.
It is easy to start a Bonsai as a hobby with a little
knowledge of Horticulture. It is just like growing a
plant in a container. But the difference is that Bonsai
needs pruning and shaping to give the plant an
artistic and characteristic quality and beauty.
There are many Arts akin to Bonsai. One such
art is Saikei. It is an offshoot of Bonsai. It will
take some years to make a good Bonsai-sometimes
Shri K. SIVAJI
18
one has to spend a whole lifetime to make a good
Bonsai. To overcome this and to enjoy a potted plant
like Bonsai immediately, during 1950’s a Bonsai
Master and Artist, Mr Toshio Kawamoto of Japan
introduced the art of Saikei-which means “Plant”
(Sai) and viewing scene (Kei). Unlike Bonsai young
seedling and plants grown from cuttings are used
with small rocks and stones. The aim of Saikei is to
create nature with small plants and rocks and stones.
Perfect placement of stones and plants make an
appropriate scene. These plants will be grown with
the same Bonsai technique. When it grows into a
good Bonsai, it can be separated and put it an pot or
can be enjoyed as such.
Creation of Saikei with the same kind of trees
gives a beginner a good experience in Bonsai. With
small trees there is a lot of potential for training for a
beginner rather than with a matured tree.
In Japan, Bonsai Artists have added water in the
tray along with plants and rocks and it is known as
Water Penjing. If rocks alone are used it is known as
Rock Penjing.
Independent of these arts i.e., Bonsai, Saikei,
Penjing etc, in Vietnam the horticultural art of tray
planting had been practiced for a long time. It is
known as Hon Non Bo. It is a Vietnam word being
HON-Island, Non – Plants and BO-Water.
Hon Non Bo is a small landscape in a tray with
Rocks, Plants and Water. Every house, Palace,
Temples etc in Vietnam had a Hon Non Bo. It is a
symbol of their affluency. Hon Non Bo may be large
or small or simple. It was used to grace the traditional
Vietnamese home, entrance and Courtyard. It
has been built for Generals, Emperors and other
important people as monuments of decoration and
culture of icons. This art has attained a high level of
development without any outside influence.
Growing a Bonsai or a Saikei or a Hon Non Bo
gives a lot of benefits to the individual. Primarily
all these arts give peace of mind, concentration,
happiness, health etc. To the Japanese, Bonsai is
the highest form of meditation. Growing a Bonsai
in a small way contributes a little for the Green
Revolution.
AN 800 yEAR-olD BoNSAI TREE AT SHuNkAEN, By kuNIo koBAyASHI
Saikei by k Sivaji
19
ROOTS, TuBERS, AND BANANAS fORFood Security and income
1. Rationale and Program Strategy
About 200 million poor farmers in developing countries use roots, tubers, and bananas (RTB) for food security and income. They are produced mainly by small farmers and play an important role in the livelihoods of many vulnerable groups, including women, children / youths, tribal communities, and displaced populations. Women are very often the main producers and processors of these crops and can be principal beneficiaries when RTB serve as elements in a strategy to diversify global food supplies, buffer against market shocks, reduce the risk of food shortages around the world, and are valued commodities in expanding markets. To ensure that they do benefit, a clear gender strategy needs to be integrated throughout this CRP.
The extent of women’s participation in RTB production and processing in many parts of the world has been well documented. According to estimates by the International Fund for Agricultural Development, across Sub-Saharan Africa (SSA) as much as 80% of farming depends on women’s labour. However, the system of gender roles based on local culture in RTB cultivation and use is often complex. As an example, in Kagera (Tanzania), men are in charge of banana cultivation, whereas women complement household food supply from cassava and sweet potato plots. Yet banana processing into beer is a common income generating activity for women and the elderly. The diversity of gender roles
associated with these crops offers great opportunity for confronting poverty and food insecurity in households and among individuals through multiple channels, but this opportunity needs conceptual
guidance and constant monitoring.
A common idea in comments is that developing RTB crops in value chains can strengthen livelihood opportunities for the whole family—women, men, older people, and possibly young people, reducing migration to cities. This is also seen by some as a way to ensure that well-intentioned but misguided help to some groups, to the exclusion of others, does not result in jealousy and increased domestic violence. Improved post harvest handling and storage of fresh produce is a way to increase family food security. It should be seen as separate from, although often complementary to, processing; the two need to be viewed and evaluated separately in research for development.
2. Gender Mainstreaming Objectives and Activities within Research Themes
Theme 1: Conserving and accessing genetic resources
Existing genetic diversity of the different RTB crops reflects, to a large extent, the cultural beliefs,
livelihood needs, and practices of women and men who produce, store, and manage plant material in a wide range of agricultural systems in different parts
of the world. Because of the clonal propagation of these crops, much of their conservation and use is
Shri D.S. Balachandra Babu Former President and Chairman of
Agriculture & Rural Development Sub-Committee, ACC.
20
closely tied to the domestic sphere in which women play a decisive role in storage for food and seed, food preparation, and seed selection and preparation for planting. In particular, women often make the final decision on selecting the best cultivars in terms of value for processing, cooking qualities and taste, and suitability for home consumption or for local marketability. Men and women are involved in the
production of the crops and in selecting land races
that better tolerate biotic and abiotic stresses or
which have preferred agronomic characteristics such
as earliness or short or long dormancy. A gender
strategy will be most relevant to outputs of this
theme relating to the optimization of ex-and in-
situ conservation methodologies and the increased
coverage of gene pools in global gene banks.
Table 2.1 Matrix of Gender Implications of Breeding Goals
FOOD SECURITY InCOME
Agronomy /
Productivity
More subsistence food available to women
for household provisioning.
More production for generalized commodity
markets favoring conventional gender roles in
marketing.Risk that women lose control over food
from crops that shift from predominantly
subsistence to commercial‐scale production.
Risk that women lose control over income
from crops that shift from predominantly
subsistence to commercial scale, with
negative impacts on child welfare.Risk that women’s family labor burden may
increase if cropping systems become more
commercial
Increased demand for labor as cropping
systems become more commercial may
increase wage earning opportunities for
landless women and men.Quality Better nutrition of household members;
specific nutritional targeting of young
children.
Increased volumes for specialized markets,
favoring new involvement of men (e.g., in
linking to industry with processing varieties)
and requiring special strategies supporting
women’s involvement in enterprise
development (link to Theme 6).
Women are often the principal cultivators of
RTB and, consequently, are faced with dealing with
pest and disease problems. (The exact role of women
and the level of pest and disease pressure vary across
different regions and production systems.) The
importance of particular pests and diseases and their
appropriate management also vary depending on
whether the main objective of the production system
is for household consumption or for market sale.
Theme 3 will factor in the role of women and the
relative contribution of the different RTB crops to
food security and income in determining priorities
and actions.
Theme 2: Making available low-cost, high-quality planting material for farmers
As women often play an important role in the production of RTB for food and other uses, they have a particular need for access to quality planting material of their preferred cultivars. In many cases, however, women and men have differential access to formal and informal seed systems. An important cross-crop output for this theme will be to understand the seed needs of key end-users, including different household members, which will provide the starting point for developing more effective access to quality planting material, especially by women in poor male-
headed households.
21
The proposed analytical tools for gender-
responsive comparison of alternative capacity
strengthening systems will also examine gender-
specific delivery systems. On the basis of the results
of the application of these and other tools, more
effective approaches will be incorporated into RTB
research with partners. Applying a gender perspective
to analyze and improve seed systems will help to
overcome or at least reduce existing biases in access
to, availability of, and use of adequate seed.
Theme 3: Promoting postharvest technologies, value chains, and market opportunities
The gender-relevant dimension of this theme
focuses on developing clear and sound pathways
to enhance food security and improve income
generation for poverty reduction. In many parts of
the world women play a major role as producers and
processors of RTB, yet their access to resources and
opportunities to be able to move from subsistence
agriculture to higher value chains is often much lower
than men’s. In addition, as market opportunities for
RTB improve, there will often be a shift to large-scale
production systems. This transition is important to
increase overall food availability and food security,
and make RTB crops cost-competitive compared
to other ingredients for agro-processors. However,
in such systems, there is a risk of displacing women
from the production and/or marketing systems. At
the same time, focusing uniquely on women—and
excluding men—can backfire, undermining women’s
ability to participate. Ongoing gender analysis and
monitoring is required, with research still needed on
how to ensure market development with adequate
gender equity.
Through the CRP-RTB we will encourage gender
balance in RTB research-for-development teams
and capacity development of core team members
and local partners in gender-sensitive, value chain
research. Work in Theme 6 will stimulate innovation,
factoring in gender perspectives, and develop practical
tools to foster women’s participation in decision-
making processes. It will favor the introduction of
technologies that will be managed in ways that are
not gender blind or do not affect women negatively
in their traditional roles. We will give strong emphasis
to collective action initiatives, such as enterprise
associations with strong participation by women.
Theme 4: Enhancing impact through partnerships
This theme has cross-cutting relevance for all
other themes, and as part of its responsibilities for
targeting and setting priorities, building effective
partnerships, strengthening communication and
knowledge sharing, guiding capacity-strengthening
strategies, and leading work on outcome and impact
assessment. It will also monitor the way that gender
issues are integrated into the substantive, technical
areas of the CRP.
For example, as part of targeting and priority
setting, this theme will undertake specific in-depth
studies on the significance of RTB in combined
farming systems, considering levels of poverty and
vulnerability and gender-specific roles in production,
processing, marketing, and consumption.
Results of these studies will be shared and
validated in stakeholder consultations. This will
guide a pro-active approach to develop relevant
agricultural technology that responds to the specific
needs of poor farmers and other vulnerable groups
(e.g., women and young children, minority groups)
and performs well in the ecologies in which they farm
and under the management they can apply within
an evolving development environment. Priority
setting within what this theme characterizes as the
partnership learning cycle builds continuously on
evidence provided by ex-post impact assessment. In
this feedback process, special attention will be given
to anticipating gender-related effects and including
other metrics such as Disability Adjusted Life Years
for nutrition interventions.
Impact Pathways and Gender
Gender is implicitly included at the level of
research-and-development outcomes, leading to
explicit improvements in gender equity as an impact
in the overall impact pathway description (Fig. 1).
22
cgiar.iea.org
10
RTB Evaluation, Inception Report, May 2015
experimentation, A4NH (Agriculture for Nutrition and Health) on development and delivery of nutrient rich (Vitamin A) crop varieties and PIM (Policies, Institutions and Markets) on foresight modeling. In 2013 RTB projects at the four centers subcontracted to 155 different partner organizations a total of USD 12 million.
Figure 2:RTB impact pathways from seven themes to long‐term impacts
Budget and Expenditures
The approved budget for RTB in 2012‐13 from all funds (Window 1 & 2, Window 3 and bilateral Funds) was USD 136 million; in the same period, the cumulative expenditure was USD 124 million. In this cumulative expenditure from all funds, CIP has got the larger share (46%), followed by IITA (28%), Bioversity (15%), CIAT (9%) and Program Management Unit ‐ PMU (2%) as shown in Table 2.
Table 2: 2012‐13 RTB cumulative expenses, by center (in USD millions)
CENTER (USD Millions) W1&2 W3 BILATERAL TOTAL
BIOVERSITY 12.1 0.2 6.2 18.5 CIAT 7.7 0.4 3.1 11.1 CIP 18.5 8.6 30.1 57.1 IITA 11.0 8.2 15.2 34.5 PMU 2.3 2.3
TOTAL 51.7 17.3 54.6 123.6
Of the five impacts identified in the overall
impact pathway for this CRP, more resilient farming
and food systems, improved food security, and better
incomes from RTB will all have gender significance,
because of the gender-responsive components of
the different themes and activities discussed above.
There is also a specific expected impact involving
improved gender equity and improved small farmer
organizations through RTB innovation systems.
The CRP will apply participatory impact pathway
analysis (PIPA) methodology with stakeholders to
ensure engagement and close monitoring of progress
towards this impact.
Figure 1 CRP-RTB themes and their anticipated outcomes and impacts.
References
Arce, B., G. Prain, and L. Maldonado. 2009. Urban agriculture and gender in Carapongo, Lima, Peru. In
Women Feeding Cities: Mainstreaming gender in urban agriculture and food security, A. Hovorka, H. de Zeeuw,
and M. Njenga (eds.), Rugby: Practical Action.
Conlago, M., F. Montesdeoca, M. Mayorga, F. Yumisaca, I. Antezana, and J.L. Andrade-Piedra. 2009.
Gender Relationships in Production and Commercialization of Potato Seed with Small-Scale Farmers in the
Central Andes of Ecuador. Paper presented at the 15th Triennial International Symposium of the International
Society for Tropical Root Crops (ISTRC). Lima, November 2–7, 2009.
Farnworth, C.R., and J. Jiggins. 2003. Participatory plant breeding and gender analysis. PPB monograph 4. Cali:
PRGA, CIAT. Feldstein, H.S., and J. Jiggins, eds. 1994. Tools for the Field: Methodologies Handbook for Gender Analysis in Agriculture. Hartford, CT: Kumarian Press. Fernandez, M.E. 2009. Science and Technology: Gender Analysis and Implementation. Unpublished report commissioned by the Bill and Melinda Gates Foundation,
Seattle, WA.
23
Njenga, Mary, Nancy Karanja, Gordon Prain, Diana Lee-Smith, and Michael Pigeon, 2011. Gender
mainstreaming in organisational culture and agricultural research processes. Development in Practice 21(3), May
2011.
Norton, G.W., E.A. Heinrichs, G.C. Luther, and M.E. Irwin. 2005. Globalizing Integrated Pest Management: A Participatory Research Process. Hoboken, NJ: Wiley-Blackwell.
Prain, G., J. Schneider, and C. Widyastuti. 2000. Farmers’ maintenance of sweetpotato diversity in Irian
Jaya. In Encouraging Diversity. The conservation and development of plant genetic resources (Almekinders and W.
de Boef, eds.), 54–59. London: Intermediate Technology Publications.
Rubin, D., K. Nichols-Barrett, and C. Manfre. 2010. Promoting Gender Equitable Opportunities: Why it Matters for Agricultural Value Chains. USAID Handbook. Washington, DC: USAID.
Vietnam National IPM Program. 2011. Field Guild on Gender and IPM. FAO-IPM Hanoi; Plant Protection
Department, MARD; Center for Family and Women’s Studies. Hanoi, Vietnam.
24
Mr. S. PrakashCEO of See Change Consulting
He can be reached at [email protected] / +919840096454
PrinciPles of AshtAngA
8 limbs for msme’s success
The 8 areas that a MSME/SME has to focus to
attain continued growth:
1. SBU Concept: It is time that MSMEs
stepped up and embraced the concept of
SBUs (Strategic Business Units). They have
to create profit centres within organisations
and collaborate with internal resources (read:
employees) to accelerate their growth. The
same is true for collaborating with similar
players from the local / national field to
harness the power of synergy. Industrial
bodies, associations, Govt. bodies must
work towards such knowledge creation and
dissemination.
2. Finance: MSMEs must periodically assess
where they are (for example, use online
tools like: http://seechangeworld.in/10_
by_90/) and do periodical financial and
business audit. They need to understand the
importance of Cash Flows / Funds Flows
(statements) and also the key financial ratios
that they need to work on. They must keep
themselves abreast of the support from Govt.
for funding and keep a tab on Govt. initiatives
(MSME ministry etc.) to see where they can
get inexpensive funds. Periodical financial
analysis would help the MSMEs to leverage
on this key growth driver.
3. Marketing: Instead of the traditional, owner
dependent marketing / sales efforts, MSMEs
have to learn and adapt into leaner marketing
methods, social media marketing being one of
the key areas of focus. They must be proactive
in responding to RFQs (Request for Quotes)
and make themselves more responsive to
customer and market requirements.
4. HR: The key driver to MSME’s growth is
their manpower. Hiring the right talent is not
to be seen as an expense but as an investment.
When they “Hire right”, majority of growth
issues are resolved as they “Right hires” would
drive business growth and the MSME owners
would have more time on their hands to look
at newer products and services. The key to
25
hiring is to look for “Right Attitude” in the
hire, skills being a secondary guiding factor in
such hires. When you get the “Right Attitude”
hires, skilling can always be achieved through
OJT (on the job training) and other training
/ skilling initiatives.
5. Processes: Where export market gaps happen
is when there is a huge gap between what is
spoken and what is delivered (Quality gaps).
Building of robust processes and SOPs is
a must for MSMEs for them to be able to
bring predictability and scalability in their
businesses and meet the exacting demands
made by the export market (or even the
matured local buyers). When processes are in
place, quality scales up and the MSME moves
up the value chain, ensuring better ROI on
their investments on such initiatives.
6. Products: Instead of depending upon the
notion that “My product can’t fail” (which
comes from technopreneur kind of thinking),
MSMEs must fail fast (or succeed fast) on
their prototypes and have a clear go-to market
(GTM) strategy in place. They must be ready
to Kill products that won’t be accepted in the
market place (Creative Destruction) and be
ready to innovate continuously. Innovation is
the key to product / service differentiation in
this fast paced economy.
7. Succession Planning / Leadership building:
The tendency to do everything by themselves
is a “Passé” for MSME owners. Majority of
MSME businesses being family driven, they
must spend time and focus on building next
gen from the family gene pool. They must also
equally focus on building 2nd line leadership
within the organisation (SBU concept helps
here) and focus on “Intrapreneurship” to
expand at more than 2x growth, year after
year.
8. Export value chain: The thinking that “I
must export” to tap into global economy is
a myth and drives many MSMEs crazy. They
must study the forward / backward integration
of the value chain (where their products can
fit in the larger scheme of export market)
and tag onto the supply chain schematics
to accelerate their growth. Supplying to an
exporter (1st or 2nd or at a 3rd tier level) is
equally fine as long as MSME’s foot print is
there in the “Export scheme of things”.
The “8 Limbs for MSME’s success” lies in the
above points and it would pay well for every MSME
to focus on all above 8 points to accelerate their
growth and ensure a vertical take-off.
CONSUMER PRICE INDEX NUMBERS FOR INDUSTRIAL WORKERS
(BASE 2001=100)
Sl. No Centre June 2019
All INDIA 316
ANDHRA PRADESH
1. Guntur 297
2. Vijayawada 301
3. Visakhapatnam 297
ASSAM
4. Doom Doom Tinsukia 278
5. Guwahati 278
6. Labac-Silchar 278
7. Mariani Jorhat 262
8. Rangapara Tejpur 259
BIHAR
9. Munger Jamalpur 345
10. Bhilai 332
goA
11. Goa 333
guJARAT
12. Ahmedabad 283
13. Bhavnagar 299
14. Rajkot 299
15. Surat 276
16. Vadodra 279
HARAyANA
17. Faridabad 278
18. Yamunanagar 299
HIMACHAl PRADESH
19. Himachal Pradesh 272
JAMMu & kASHMIR
20. Srinagar 276
JARkHAND
21. Bokaro 307
Sl. No Centre June 2019
22. Giridih 345
23. Jamshedpur 357
24. Jharia 361
25. Kodarma 386
26. Ranchi Hatia 383
kARANATAkA
27. Bengluru 300
28. Belgaum 309
29. Hubli-Dharwar 335
30. Mercara 312
31. Mysore 319
kERAlA
32 Ernakulam 325
33. Mundakayam 322
34. Quilon 373
MADHyAPRADESH
35. Bhopal 330
36. Chhindwara 311
37. Indore 285
38. Jabalpur 323
MAHARASHTRA
39. Mumbai 309
40. Nagpur 393
41. Nasik 360
42. Pune 344
43. Sholapur 331
oRISSA
44. Angul Talcher 332
45. Rourkela 319
PuNJAB
46. Amritsar 338
26
Sl. No Centre June 2019
47. Jalandhar 323
48. Ludhiana 297
RAJASTHAN
49. Ajmer 290
50. Bhilwara 293
51. Jaipur 309
TAMIlNADu
52. Chennai 287
53. Coimbatore 293
54. Coonoor 341
55. Madurai 305
56. Salem 301
57. Tiruchirapally 305
TElANgANA
58. Godavarikhani 335
59. Hyderabad 270
60. Warangal 327
TRIPuRA
61. Tripura 265
Sl. No Centre June 2019
uTTAR PADESH
62. Agra 357
63. Ghaziabad 335
64. Kanpur 343
65. Lucknow 339
66. Varanasi 335
WEST BENgAl
67. Asansol 337
68. Darjeeling 278
69. Durgapur 333
70. Haldia 339
71. Howrah 294
72 Jalpaiguri 280
73. Kolkata 290
74. Raniganj 293
75. Siliguri 283
76. CHANDIgARH 311
77. DElHI 302
78. PuDuCHERRy 323
Source: Labour Bureau, Shimla
27
28
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Bank
Manufactures of
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Any other details :
lISTINg IN THE BuSINESS DIRECToRy
We are organising an International event on “Business Meet on Afro ASEAN Trade” on Friday, August 30, 2019. The Venue is ITC grand Chola, guindy, Chennai 32, Tamil Nadu, India.
During this event, we are releasing a Business Directory comprising of company and business details of industries. This Directory will be shared to the resource persons from other countries and will also be shared with other members of our Chamber.
In this connection, we would like you to send the details about your company in the below format and the charges for the same would be ` 5000/- + 18% gST payable by Cheque/DD favouring Andhra Chamber of Commerce, Chennai.
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Picture Gallery Symposium on Central Budget 2019-20, Telangana
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Symposium on Central Budget 2019-20, Chennai
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Symposium on Central Budget 2019-20, Visakhapatnam
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ACC & MMA - 90th Joint Event on India’s Trade, Commerce & Industry, 31st July 2019
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12 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.
Please contact Mr. n. ravikumar, Joint Secretary, Andhra Chamber of Commerce
Tel : + 91 44 24315277 +91 9840248688Email : [email protected]
ACC Bulletin - Advt tariff
Edited, Published and Print 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 ID: [email protected] / [email protected]
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.
offiCe spACe for rent
Andhra Chamber of Commerce - 3rd Floor, 1360 Sft with Lift facility. Contact: 044 - 2431 5277 / 78 / 79
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
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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
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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
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