2023 SCC Vol. 4 Part 2
CCS (Pension) Rules, 1972 — R. 54(14)(b) — Family pension: Although Hindu Adoptions and Maintenance Act entitles widow of a government servant
diversification
Advancement of technology not “diversification”; Trade tax exemption can be claimed only if goods of different nature are manufactured: Supreme Court
The Supreme Court was hearing the case where a manufacturer was earlier manufacturing “Spun Line Crown Cork” used for sealing the glass bottles but now with the use of modern technologies, was manufacturing “Double Lip Dry Blend Crowns”, also used for sealing the glass bottles.