Patna Central Division VAT AUDIT

Patna Central Division VAT AUDIT - 2013-1 Special Circle, Patna Kandika - 1 GROSS TURN OVER 2013-1 1 LAFARG INDIA (P) LTD. 01690 CEMENT 138886686.00 2 ACC 00020 CEMENT 3029386.00 3 ITC LTD. 0052062 FMCG 626806620.00 DEEPAK VEGPRO PRIVATE LTD. 052600 EDIBLE OIL 883375.00 5 CROMPTON GREAVES LTD. 0003077 ELECTRICAL 5279599.00 6 LARSEN & TOUBRO 0213082 WORKS CONTRACT 5507917.00 7 SUN PHARMS. LTD. 019807 MEDICINE 1838839.00 8 PRATIBHA CHINA STATE JOINT VENTURE 0906062 WORKS CONTRACT 7027111.00 9 M/S ELDER PHARMACUTICALS 0203091 MEDICINE 6701600.00 JMD CHAIN STORES 0650 FOOTWEAR 300616.00 11 NITCO 0106035 TILES & MARBLE 2507351.00 Kandika- 2 GROSS TURN OVER 2013-1 1 A 2 Z INFRA ENGINEERING 0652007 Electrical Goods 07381726.00 2 SUBHASH PROJECTS AND MARKEG LTD 070 Works Contract and TDS 5166381.00 3 M/S SIEMENS 02096 Electrical Goods 3386032.17 INDO NABIN PROJECTS 0199071 Works Contract and TDS 360311.00 1 2 3 5 Kandika- 3 THE WAXPOL IND. LTD. 0070007 Lubricants M/S CASTROL INDIA 0118022 Lubricants GULF OIL LUBRICANTS INDIA 0119089 Lubricants M/S TIDE WATER CO. INDIA LTD. 0205031 Lubricants SHELL INDIA MARKETS PRIVATE (SIMPL) 0230057 Lubricants GROSS TURN OVER 2013-1 8790191.00 165895591.93 20217608.66 3578680.00 2392395.70

6 7 8 9 11 13 1 15 16 17 18 19 20 21 VALVOLINE CUMMINS 02327 Lubricants BALMER LAWRIES & COMPANY 0518050 Lubricants APAR INDUSTRIES 0626011 Lubricants PETRONAS LUBRICANTS (INDIA) PVT. LTD. 088208 Lubricants TOTAL OIL INDIA 0987 Lubricants BERGER PAINTS INDIA LTD. 008085 Pats ASIAN PAINTS 0062053 Pats ASSIAN P.P.G. IND. LTD. 0068067 Pats JENSON & NICHOLSON (I) LTD. 008072 Pats AKZO NOBEL INDIA 0117052 Pats SHALIMAR PAINT LTD. 0209008 Pats KANSAI NEROLAC PAINTS 02075 Pats M/S INDIGO PAINTS PVT. LTD. 0327057 Pats SNOWCEM PAINTS PRIVATE 069097 Pats NIPPON PAINT INDIA PVT LTD 0166077 Pats ACRO PAINTS LTD. 011132065 Pats 233395082.37 21608.00 3198031.00 190897968.95 66061720.31 17000.00 260736.76 250230.5 13353577.00 230653927.00 37875.37 1619271.52 32175986.00 6980.00 2802263.70 50781.67 22 M/S SIDDHRATHA ENTERPRISES 032092 Hosiery and Ready made 273877.22 23 THE BOMBAY DYEING & MFG. CO. LTD. 06173 Hosiery and Ready made 11777250.1 2 TURTLE 0680 Hosiery and Ready made 36769226.27 25 M/S RUPA & COMPANY 0862070 Hosiery and Ready made 18896357.50 26 RELIANCE TRENDS 0135065 Hosiery and Ready made 025.32 27 L.S. SALES 011187055 Hosiery and Ready made 3058362.1 28 PANTALOONS FASHION & RETAIL 0106078 Hosiery and Ready made 2899. 29 MANYAVAR SALES 0102 Hosiery and Ready made 170919.03 30 CS TRADE LINK PRIVATE (LEVIS STORE) 013036 Hosiery and Ready made 53169569.1 31 DOLLAR INDUSTRIES 0169093 Hosiery and Ready made 32192111.85 32 33 LUX INDUSTRIES M/S BAG POLY INTERNATIONAL PRIVATE 017008 Hosiery and Ready made 018306 Hosiery and Ready made 663356.20 15919365.89 3 ISHA DISTRIBUTION HOUSE PVT. LTD. 011305060 Hosiery and Ready made 232878.62

Input Tax Credit 2013-1 1 HPCL BIOFUELS 0909035 70995893.1 2 SHREE CEMENT LTD. 099063 1795151. 3 Kandika- McNALLY BHARAT ENGINEERING COMPANY 0935092 175999.00 5 6 PUNJ LLOYD LTD. GPT INFRAPROJECTS SHYAMA POWER INDIA 095002 213567.00 0615050 159.00 0156070 2626850.00 7 8 9 11 13 1 15 16 17 18 PACE POWER SYSTEM PVT. LTD. PPSL CAPACITE JV KEC INTERNATIONAL GPT TRIBENI JV 01115703 232715.06 01132200 2063326.00 092029 185071.00 0928058 156308.00 HARDWARE TOOLS & MACHINERY PROJECTS PVT. LTD. 05803 3977.00 MODI PROJECT KALAHANU TRADING LTD PUNJ LLOYD DELTA RENEWABLES PVT. LTD. 090017 132822.61 0130013 96661.7 096090 885716.00 MBL INFRASTRUCTRES LTD 0193028 72555.00 QUANTA POWER SOLUTIONS INDIA PRIVATE 01960 71726.00 DIPANSHU PROMOTER AND BUILDER PRIVATE 0111505 68795.76 M/S SHANTI GLOBAL PRIVATE 0856027 552201.07 Kandika- 5 1 S.P.SINGLA CONSTRUCTIONS PVT. LTD. 0629018 Works Contract and TDS 2 PUNJ LLOYD LTD. 095002 Works Contract and TDS 3 M/S NAVAYUGA ENGINEERINGS CO. LTD. 00062 Works Contract and TDS LARSEN & TOUBRO 0213082 Works Contract and TDS 5 SHAPOORJI PALLONJI AND COMPANY 0111919 Works Contract and TDS 6 IVRCL 0565095 Works Contract and TDS 7 M/S RANJIT BUILDCON 011137020 Works Contract and TDS 2013-1 361159367.00 2056311797.00 1987136956.00 173389369.00 057250.00 951575300.00 92850182.00

8 HARI CONSTRUCTION AND ASSOCIATES PRIVATE 09117 Works Contract and TDS 9 TANTIA CONSTRUCTIONS 0036 Works Contract and TDS McNALLY BHARAT ENGINEERING COMPANY 0935092 Works Contract and TDS 11 SUBHASH PROJECTS AND MARKEG LTD 070 Works Contract and TDS GKC PROJECTS 0162016 Works Contract and TDS 13 SIMPLEX INFASTRUCTURES 097098 Works Contract and TDS 1 M/S SADBHAV- GKC JOINT VENTURE 01625 Works Contract and TDS 15 PATEL ENGINEERING LTD 0172023 Works Contract and TDS 16 KSS PETRON PVT. LTD. 011196071 Works Contract and TDS 17 B.L.KASHYAP AND SONS 0957088 Works Contract and TDS 18 GPT INFRAPROJECTS 0615050 Works Contract and TDS 19 PRATIBHA-MEMBRANE FILTERS JV 09007 Works Contract and TDS 20 DB SHAPRIYA CONSTRUCTION LTD. 01133 Works Contract and TDS 21 JITF WATER INFRASTRUCTURE 05058 Works Contract and TDS 22 GANNON DUNKERLEY AND COMPANY 011116015 Works Contract and TDS 807020851.50 6825392.00 679068790.00 5166381.00 51686167.00 5075277.00 367335580.00 3175187.00 3137305.00 29038559.00 2787176.00 25991527.00 271310.83 233395082.37 230653927.00 23 SADBHAV ENGINEERING 017005 Works Contract and TDS 2195529.00 2 Brahmaputra Infrastructure Ltd 0175039 Works Contract and TDS 219279667.00 25 MUKAND ENGINEERS 0536092 Works Contract and TDS 205338561.00 26 KPC PROJECTS 011602 Works Contract and TDS 165895591.93 27 SHYAMA POWER INDIA 0156070 Works Contract and TDS 1573.00 28 KEC INTERNATIONAL 092029 Works Contract and TDS 28.00 29 DELCO INFRASTRUCTURE PROJECTS LTD. 0968086 Works Contract and TDS 13978506.60 30 AHLUWALIA CONTRACT (INDIA) 017301 Works Contract and TDS 136619309.00 31 DIPANSHU PROMOTER AND BUILDER PRIVATE 0111505 Works Contract and TDS 13532000.00 32 KRUSHI INFRAS INDIA PRIVATE 01111302 Works Contract and TDS 13353577.00 33 M/S PAN INDIA UTILITIES DISTRIBUTION COMPANY LTD 01890 Works Contract and TDS 9260706.00 3 L&T GEOSTRUCTURE LLP 0116085 Works Contract and TDS 977981.00 Kandika- 6 Nil

Patliputra Circle 1 MAHINDRA & MAHINDRA LTD. (JEEP DIVISION) Criteria :- 01 05002306 2 TATA MOTORS 0509067 Discription of Goods FOUR WHEELERS & CHASIS OF AUTOMOBILE FOUR WHEELERS & CHASIS OF AUTOMOBILE (2013-1) 8,72,31,88.27 6,037,901,028.26 3 HCL INFOSYSTEMS LTD. 050013055 COMPUTER 2,599,30,11.06 INDO GULF FERTILISERS (A UNIT OF 050023 FERTILISER & ADITYA BIRLA NUVO LTD.) INSECTICIDES 2,26,692,733.00 5 UNITED BREWERIES 050119076 IMFL 1,51,171,205.01 6 NAGARJUNA FERTILIZERS AND 050933013 FERTILISER & CHEMICALS LTD INSECTICIDES 1,013,088,50.00 7 BANSAL BISCUITS PVT LTD 05085029 BISCUITS 772,659,139.70 FOUR WHEELERS & 8 SHANKAR MOTORS 050006 CHASIS OF AUTOMOBILE 758,67,063.65 9 MOUNT SHIVALIK INDUSTRIES LTD. 050385050 IMFL 56,169,67.28 Criteria :- 02 1 TATA PROJECTS 05078029 2 ABB INDIA 05028503 WORKS CONTRACT AND TDS WORKS CONTRACT AND TDS (2013-1) 1,000,531,003.00 111,31,6.00 3 GENUS POWER INFRASTRUCTURES LTD. 050299011 ELECTRONIC GOODS 28,395,90.09 Criteria :- 03 (2013-1) 1 MRF 050250026 Tyres & Tubes,771,870,157.28 2 NESTLE INDIA LTD. 0503053 Fast food and Cooked food 2,838,281,850.33 3 INDIAN FARMERS FERTILISER CO- OPERATIVE LTD 050009078 Fertiliser & Insecticides 2,769,805,288.9 APOLLO TYRES LTD 050138088 Tyres & Tubes 2,187,596,783. 5 GUJARAT COPRATIVE MILK MARKEG 050020039 FEDRATION LTD Fast food and Cooked food 1,599,560,905.69 6 ASHOK LEYLAND 050153026 Four Wheelers & Chasis of Automobile 1,,113,708.00 7 PEPSICO INDIA HOLDING (P) LTD. 0501586 Fast food and Cooked food 1,051,719,562.1 8 JK TYRE & INDUSTRIES 050065 Tyres & Tubes 930,896,761.9 9 WHIRL POOL OF INDIA LTD 05016 Consumer Durables 768,2,09.00 NATIONAL SEEDS CORPORATION LTD 05000209 Fertiliser & Insecticides 77,235,887.89

11 ATLAS CYCLES (HARYANA) LTD. 050200071 Bicycle 7,76,79.00 NATIONAL BULK HANDLING CORPORATION PVT LTD 050915078 Foodgras 3,627,516.00 13 NEOTERIC INFOMATIQUE LTD 052009 Computer 32,28,038.6 1 MIRC ELECTRONICS LTD 05007068 Consumer Durables 255,098,296.88 15 HAWKINS COOKERS 050030030 Consumer Durables 251,339,525.67 16 TVS SRICHAKRA LTD 0526092 Tyres & Tubes 218,3,57.9 17 PODDAR TYRES 0532038 Tyres & Tubes 188,335,061.61 18 PI INDUSTRIES LTD 050017032 Fertiliser & Insecticides 182,359,159.91 19 HONDA SIEL POWER PRODUCTS 050273015 Enge & Motors,177,793.62 20 GLOBAL INFONET DISTRIBUTION PRIVATE LTD 050922 Computer 0,931,66.17 21 IFB INDUSTRIES 050086096 Consumer Durables 52,833,813.21 22 TIMEX GROUP INDIA 050056026 Watch & Clock 51,878,065.71 Criteria :- 0 (2013-1) 1 NCC 05018803 71,881,3.5 2 TATA PROJECTS 05078029 38,188,609.00 3 HINDUSTAN STEEL WORKS CONSTRUCTION 0500360 9,87,370.00 PATNA WATER SUPPLY DISTRIBUTION NETWORK PRIVATE 050995037 7,953,609.00 5 MAURYA MOTORS LTD. 050288050 7,539,3.00 6 HINDUSTAN CONSTRUCTION COMPANY 050892091 6,82,06.00 7 BIHAR STATE ELECTRONICS DEV. CORP. 0500118 6,205,375.60 8 TECPRO SYSTEMS 05016090 5,967,616.00 9 TATA CONSULTANCY SERVICES LTD. 05036056 3,751,88.35 SHANDONG WEICHAI HUAFENG POWER INDIA PVT. LTD. 0508251 3,00,577.00 11 CAPITAL POWER INFRASTRUCTURE LTD 0509209 2,936,353.00 KALPATRU POWER TRANSMISSION LTD. 050290087 2,27,650.00 13 IL & FS EDUCATION & TECHNOLOGY SERVISES LTD 050920033 2,1,331.00 1 VAYAM TECHNOLOGIES LTD 050800 2,001,018.00 15 PAHARPUR COOLING TOWERS LTD 05082202 1,976,801.15 16 GE POWER ELECTRONICS (INDIA) PRIVATE 050709089 1,85,2.7 17 HBL POWER SYSTEMS 05073009 1,759,803.37 18 NATIONAL BULK HANDLING CORPORATION PVT LTD 050915078 1,70,500.00 19 PERIPHERAL ENGINEERING PVT. LTD. 050060003 1,69,517.19 20 BRITANNIA INDUSTRIES 050875050 1,35,387.37 21 COMMERCIAL STEEL ENGINEERING 0500027 1,255,96.00 22 NEOTERIC INFOMATIQUE LTD 052009 861,308.88

23 GENUS POWER INFRASTRUCTURES LTD. 050299011 827,011.52 2 EPSON INDIA PRIVAT 050985030 797,83.00 25 PATLIPUTRA AGRO (P) LTD. 0501602 627,906.25 26 RMS AUTOMATION SYSTEMS LTD 050956097 567,792.00 Criteria :- 05 (2013-1) 1 GAMMON INDIA LTD. 05019803 Works Contract and TDS 3,567,02,26.15 2 NCC 05018803 Works Contract and TDS 2,562,93,03.00 3 TATA PROJECTS 05078029 Works Contract and TDS 989,586,17.00 HINDUSTAN STEEL WORKS CONSTRUCTION 0500360 Works Contract and TDS 728,727,335.00 5 P & R INFRAPROJECTS LTD 05083700 Works Contract and TDS 500,082,978.00 6 SIMPLEX PROJECTS LTD. 05187 Works Contract and TDS 369,891,88.00 7 CHANAKYA TECHNOS (P) LTD. 05032607 Works Contract and TDS 331,00,060.00 8 PATSON GLOBAL 0507502 Works Contract and TDS 296,838,05.2 9 ARVIND TECHNO ENGINEERS (P) LTD 050738022 Works Contract and TDS 255,333,21.00 PATNA WATER SUPPLY DISTRIBUTION NETWORK PRIVATE 050995037 Works Contract and TDS 22,35,1.00 11 M.G. CONTRACTORS PVT. LTD. 05085057 Works Contract and TDS 231,827,819.00 HINDUSTAN CONSTRUCTION COMPANY 050892091 Works Contract and TDS 196,329,135.00 13 SPML-HCIL CONSORTIUM (JV) 0507609 Works Contract and TDS 18,016,895.00 1 VASISHTA CONSTRUCTION (P) LTD. 050830067 Works Contract and TDS 181,755,55.00 15 HBL POWER SYSTEMS 05073009 Works Contract and TDS 135,968,271.37 16 AREVA T & D INDIA 050319090 Works Contract and TDS 113,17,693.00 17 ABB INDIA 05028503 Works Contract and TDS 111,31,6.00 18 BLUE STAR 050387087 Works Contract and TDS 0,652,688.95 Criteria :- 06 1 HINDUSTAN COCA COLA BEVERAGES PVT LTD (2013-1) 0500852 Beverages 3750259055.35

2 BRITANNIA INDUSTRIES 050875050 Biscuits 3358760686.61 3 HERO CYCLES 0509759 Bicycle 19270302.38 BIHAR STATE MILK CO-OPERATIVE FEDERATION LTD 050015092 Fast food and Cooked food 1138172398.60 5 BANSAL BISCUITS PVT LTD 05085029 Biscuits 772659139.70 6 BANKE BEHARI FOODS (P) LTD. 05015 Foodgras 501899608.96 7 JOHN DEERE INDIA PVT LTD 050718008 Tractors 35252053.00 8 INDIAN RAILWAY CATERING AND TOURISM COR. LTD 050163017 Beverages 30696992.00 9 USHA POLYTUBES 0500085 Plastic Goods 2382565.26 MONSANTO HOLDINGS (P) LTD 0507278 Fertiliser & Insecticides 23577539.00 11 SHANKAR EQUIPMENTS LTD. 05036098 Four Wheelers & Chasis of Automobile 11551586.00 TATA HITACHI CONSTRUCTION MACHINERY CO LTD 0508307 Autoparts 0195795.80 13 KRISHNASHREE FOODS PVT LTD 0509007 Fast food and Cooked food 932915.03 1 MOREISH FOODS LTD. 05037089 Fast food and Cooked food 90511783.70 15 PARLE PRODUCTS PVT. LTD 050152056 Biscuits 211816.3 16 NIMBUS BEVERAGES PVT LTD 050909035 Beverages 3708.00 17 DEVLOK AGRO AND BEVERAGES PRIVATE 050878023 Beverages 265607.50 18 DURGA PETRO CHEMICALS INDUSTRIES PVT. LTD. 050926076 Plastic Goods 205987.05