Implementation of ST laws in Haryana?
By A.K. Sachdeva
A SECTION of the oil mills operating in the State of Haryana is passing through a great deal of difficulties owing to discriminatory treatment meted out at the hands of the sales tax authorities entrusted with the job of making assessments under the provisions of the Haryana General Sales Tax Act, 1973.

Canada needs professionals CHANDIGARH, Sept 4 — Punjland Canwest Alliance, an associate company of Canwest Immigration Services and Alliance Canada Inc started functioning in the city with a vision of ‘setting new standard in the service industry.

CAs meet Adviser
CHANDIGARH, Sept 4 — A delegation led by Mr D.K. Singla, Chairman, Chandigarh branch of the Institute of Chartered Accountants of India, met Mrs Vineeta Rai, Adviser to the Administrator, Chandigarh, and presented her a memorandum

PHDCCI chief sees economic boom
By U.K. Bhanot
Tribune News Service

CHANDIGARH, Sept 4 — While appreciating the general emphasis of the National Democratic Alliance (NDA), led by Mr Atal Behari Vajpayee, and the Congress, led by Mrs Sonia Gandhi, on the economic growth, Mr Ashok Khanna, President of the PHD Chamber of Commerce and Industry, has expressed the urgent need for the political parties to ensure after the elections the implementation of whatever the economic agenda they are now announcing as part of their political manifestos.

Whatever the political goals, says Mr Khanna, political leaders should commit themselves to the economic growth of the country and promotion of work culture in the factories and work places.

It is quite heartening to find that the major political parties are now laying increased stress on their economic agenda to woo the voters, irrespective of the fact that a very small number of them have any idea of what they are talking about. Even the CPM has now started giving importance to this programme.

He recalls how MITI, an organisation dealing with financial and trade matters in Japan, stays while governments headed by different leaders come and go. This organisation comes into picture in all important decisions taken regarding imports/exports in Japan. India too, he feels, should have such an organisation which is above politics.

Both NDA and the Indian National Congress have given due importance to the need for having a stable Government at the Centre. This is why Central leaders have started talking about amendment of the Constitution to ensure a five-year term for the Members of Parliament. There may be a change of government at the Centre but not fresh elections. There should be a clear term of five years for those who get elected to the country’s Parliament. The people, says Mr Khanna, are fed up with elections. They can ill-afford fresh elections at such huge cost again and again at such short intervals. He refers to the massive direct and indirect expenditure incurred in holding elections so often. This naturally affects the country’s economy in a big way, he adds.

Nobody, he says, appears to have expressed concern about the non-functioning period of the government while the country goes to the polls. At least six months before and six months after the elections, there is a period when the caretaker government is not able to take important decisions. That is the price paid for inaction of the government during a fairly long period. However, he adds, the Vajpayee Government for not allowing the country to suffer so much as it could have in such a situation.

Both NDA and the Congress have given due importance to the building up of infrastructure. If infrastructure is well developed, the industry will not face the recession it is facing now. And moreover, the factories will keep functioning. Also, they have placed emphasis on the need for achieving the GDP growth rates at 7 to 8 per cent. While both have talked of the need for boosting industry, stepping up investments in the agriculture sector, tackling unemployment, encouraging flow of foreign direct investment, bringing about price stability, promoting housing schemes, women empowerment, Mr Khanna has hailed the Congress proposal for bringing about a new industrial relations bill as he finds the existing industrial relations law pro-workers and anti-country. The present legislation has destroyed work culture and given too many holidays to the employees which is of course loss of mandays to the country.

It is good he says that the NDA has assured the industry of measures to tackle recession properly. India, he points out, will make it clear that while it goes in for globalisation, it will at the same time watch its own interests in the world market.

He predicts an economic boom after the country goes through the present election drill.

For both contenders big is beautiful
By P.D. Sharma

A balance-sheet is the index of success or failure of any business. This index is influenced to a greater extent by government policies and their implementation at three tiers; national, state and local levels. Businessmen do influence the government at each level.

There is an intense fever on the eve of every election. The type of government at the national level is to be decided by the elections round the corner. The feverish pitch sometimes leads to bewilderness. For elections to the Lok Sabha people rake up issues of the local and state levels. Issues should be seen in perspective.

Punjab remained under President’s rule for a long period till 1992 when a popular government came to power. During President’s rule power tariff was based on economics rather than politics. This low tariff saw a healthy industrial growth. The popular government of the day raised the tariff to dizzy heights in 1992, 1994, 1996; and wiped out the major advantage. The change of the state government saw another jolt when power was offered as a free gift to a sizeable sector. This further eroded the PSEB’s finances.

So on this score both the main contenders are at fault.

The popular governments since 1992 have made the sales tax collection regime most painful. Section 14-B of the Sales Tax Act was introduced in 1993. Bureaucracy got sharper teeth with new provisions. Businessmen got harassment while bureaucracy got a chance for ill-gotten money. Things did not soften even after the change of government.

At the local level the octroi rates were hiked by about five times in 1993 and relaxed somewhat due to resistance. The change in government saw this high tax regime to continue and fresh doses of taxes were introduced.

The difference in two regimes: the one between 1992-97 and the other in saddle is perceptible. The former had more access to the grieved while the latter is sleepy.

The former made commitments while the latter dithered. Bureaucracy became stronger during the latter regime and with this difficulties of businessmen have increased. The things are going from bad to worse with the police getting ample opportunities to put its finger in the business pie. Some people term the regime as police raj.

Elections are taking place for the Lok Sabha. Since 1991 the economy has been opening up. This is a misnomer. This opening up means a lot of fruit for the rich and a lot of miseries for the small and medium. The BJP-led coalition had a swadeshi tinge on economic policy before coming to power. But things changed when it came to power. The Central Government led by the BJP had rarely called groups of small and medium businessmen for discussions. It interacted with clubs of the rich.

The other contender is not even apologetic for the wrong mix-up of priorities. Both contenders are at par so far as small and medium business is concerned.

It is not the time to merely grumble. It is time to act. The balance-sheet no doubt shows the performance of both contenders in this regard as negative. Which is less negative and has a chance of becoming positive is a matter of perception. So all factors should be analysed and placed in perspective to make the perception clear.

It is also pertinent to note that like in rich democracies our elections are also becoming highly capital intensive rather than labour intensive. This again means preferring a few rich houses at the cost of crores of small and medium size businesses.

Industry snapshot by K. Garima
Rise in cost hits alkali industry

THE chlorine-alkali industry is an important sector for various other industries such as pharma, petroleum, textiles. However, except for pharma, most of the user industries are under recessionary trends, thus hampering the industry growth. The performance of the industry is directly related to the progress of the economy.

A look at the past will show that for after Independence the industry had not registered any growth of note, till the seventies and the eighties, when the scenario was favourable for the industry. The growth in the chemicals industry proved to be beneficial to the sector.

The production of caustic soda had increased during 1996-97 and 1997-98 and the same coupled fall in global prices and fierce competition back home resulted in the slump of prices. The decline in the global prices hampered the caustic soda exports.

Chlorine has seen its production rise during the last three years, on account of the shift in focus from caustic soda to its by-product. However, the total production, though increasing is still low compared to the global standards. The same is the case with per capita consumption of chlorine.

It appears that the scenario is not likely to change in the next three years. The player should concentrate on achieving a better turnover, by focussing on sale of chlorine solvents, hydrogen and hydrochloric acid.

Chemfab Alkalies

A comparatively low-profile company, Chemfab Alkalies Ltd is active in the southern regions of the country and is also among the few producers of alkalies who were still exporting it last year. With a capacity to produce 31,000 tonne per annum of caustic soda Chemfab Alkalies is also having a case similar to Punjab Alkalies. While its prospects are unlikely to improve in the immediate future, the company has the leverage of having a very low equity base of Rs. 2.94 crore with high reserves, which should stand it in good stead during these troubled times.

Punjab Alkalies

The Punjab-based Punjab Alkalies & Chemicals Ltd (PACL) has some unique locational advantages since it does not operate in the overcrowded Western India region. On the other hand, since the by-product chlorine does not find too many buyers in the northern region, realisation is low. The other factor, which has helped the company post better results is the higher availability of power and cheaper rates in Punjab. Because of this, the company has been able to perform well despite the lacunae. Escalating production costs mainly on account of rising power usage has forced the company to set up a captive power plant of 51 MW capacity using naphtha as fuel. Besides, the company is also planning to convert one of its conventional route mercury cellbased caustic soda unit to a 200 tonne per day membrane cell technology biased unit, at a cost of Rs. 86 crore. The same, once fully operational, should save power costs for the company. At the moment though, it is unlikely that the company will post improved performances.

Gujarat Alkalies

Gujarat Alkalies & Chemical Ltd (GACL) consolidated its position in the caustic soda segment by commissioning the first phase of the 350 tonne per day capacity unit near Dahej in Gujarat, together with a 90 MW co-generation power facility. The company also stands to gain from an adjacent captive power generation plant run on gas, with an annual production capacity of 9- MW of power. In a majority of its product-lines, GACL was confronted with the problem of glut in domestic circles. This drove down unit realisations of almost all chemicals. Besides, in a crowded market, the company was also not able to benefit from volumes.

Implementation of ST laws in Haryana?
By A.K. Sachdeva

A SECTION of the oil mills operating in the State of Haryana is passing through a great deal of difficulties owing to discriminatory treatment meted out at the hands of the sales tax authorities entrusted with the job of making assessments under the provisions of the Haryana General Sales Tax Act, 1973. The real problem arises from a circular that came to be issued on April 30, 1997 by the Excise and Taxation Commissioner, Haryana, Chandigarh to the effect that the benefit of refund of tax under section 15-A read with rule 24-B in the case of oil mills engaged in the business of manufacture and sale of oil and oil cake should be allowed only to the extent the raw-material is used in the production of taxable goods. Acting upon this interpretation suggested to them by the Excise and Taxation Commissioner, the sales tax authorities opine that oil cake obtained as a by-product during the course of manufacturing process does not attract sales tax by virtue of schedule ‘B’ and therefore no refund of tax can be allowed to the oil millers to the extent the raw-material i.e. cotton seed goes into the making of oil cake.

It is really surprising that the view expressed in the aforesaid circular of April 30, 1997 does not represent the true interpretation of the statutory provisions. A careful reading of section 15-A as well as rule 24-B shows, these provisions do not provide for apportionment of relief of refund of tax and that the oil millers are entitled to the benefit of set-off to full extent. It is only due to the failure of the authorities concerned to take into consideration the real spirit of these provisions that the instructions carrying erroneous legal interpretation have been issued by the head of the department.

Precisely, the provisions contained in clause (ii) of section 15-A of the Haryana General Sales Tax Act, 1973, as they stood before coming into existence the Haryana Act No 18 of 1997 from August 14, 1997, provided no scope for bifurcation of the relief of refund of tax paid on cotton seed used in the manufacture of oil and oil cake even if one of the commodities i.e. oil cake did not attract any levy.

It is therefore not understandable as to how this intention that flows from the correct interpretation of law is not carried out by the sales tax authorities thereby denying the legitimate relief in the form of set-off or refund of tax to the oil millers? On similar facts and in the context of more or less identical provisions, the Supreme Court of India also resolved the issue in favour of the tax-payers in the case of Commissioner of Sales Tax, Bombay v. Bharat Petroleum Corporation Ltd, (1992) 85 STC 220 (SC);

What has happened in the past in the case of certain oil millers in Haryana is a very sad story, laments Shri Rajinder Gupta, President of Haryana Oil Millers Association. The benefit of refund of tax to full extent was allowed by the sales tax authorities functioning in the state in 80% cases while the rest of the 20% assessments are still pending consideration because of the illegal circular, says the President. The question therefore is why can’t the benefit of refund of tax or set-off be allowed to the oil millers constituting 20 per cent of the oil mills in the same manner in order to ensure equal treatment and proper implementation of the statutory provisions?

Canada needs professionals
Tribune News Service

CHANDIGARH, Sept 4 — Punjland Canwest Alliance, an associate company of Canwest Immigration Services and Alliance Canada Inc started functioning in the city with a vision of ‘setting new standard in the service industry. With over 400 families that successfully immigrate to Canada annually, Alliance has a success rate of 99 per cent with over a decade in the field of immigration, says Mr Anoo Lal, President, Alliance Canada Inc.

Mr Lal said over 14,000 immigrants from India land in Canada annually and the figure is likely to go up in the current year with the rise in the annual immigration quota to 5 lakh from 2.25 lakh. The Ace Centre, an associate firm serves the new and landing immigrants in job search.

Mr Navreet Singh Hundal, MD, Punjland Canwest Alliance said that Canada is expected to face a shortfall of about 20,000 professionals by the turn of the century and it will encourage a sizeable section of professionals in India to seek better job opportunities there.

Mr Hundal said the company is duly authorised to deal in Canadian immigration vide licence issued by the Ministry of Labour, Government of India and it has worldwide office locations in the USA, Hong Kong, UK, Sri Lanka, Nepal, Hungary and Dubai. It also plans to open branches in Punjab.

CAs meet Adviser
Tribune News Service

CHANDIGARH, Sept 4 — A delegation led by Mr D.K. Singla, Chairman, Chandigarh branch of the Institute of Chartered Accountants of India, met Mrs Vineeta Rai, Adviser to the Administrator, Chandigarh, and presented her a memorandum which include allotment of land in the institutional area of the city, appointment of at least one CA on the board of all public sector undertakings of the U.T. including financial institutions and other public sector corporations and introduction of audit of electricity consumption in the industry and commercial sector in Chandigarh on the pattern of Haryana. The other demands are introduction of audit of cooperative societies by the CAs on the pattern of the Delhi government.

Ex-officio chairman should be nominated in the Chandigarh Municipal Corporation and financial corporation be opened under the State Financial Act for the city.

Mr Singla also presented a demand draft of Rs 1,55,000 to Mrs Rai. The amount has been collected by the branch from its members for contributing towards the National Defence Fund.

by Pushpa Girimaji
Time-share or trouble-share holidays?

INITIALLY, the concept of time-share holidays seemed excellent. It conjured up images of a blissful time spent in a picturesque holiday resort. But today, like the non-banking financial companies, many of these companies are in the dock for failing to keep the promises made, for resorting to unfair trade practices to get consumers to invest in time-share holidays and for not refunding the amount collected from those who withdrew from the scheme.

Take the case of Mr Jitendra Gandhi of Pune, who invested in one such company, paying Rs 78,500. As per the agreement entered into with the company, he was to enjoy a week’s holiday in Mahabaleshwar during the second week of January every year, beginning 1997. But till today, his dream holiday has not materialised. For any delay in the execution of the project, the company had promised to pay damages calculated at 18 per cent per annum on the amount paid towards the scheme. Even this has not been paid by the company.

In another case, a retired army officer in Delhi opted for a time-share holiday in Europe and paid a steep price for it. After a go-ahead from the company, he and his wife finalised the itinerary, purchased the tickets and at the eleventh hour, they were told that they could have their holiday in Nepal, but not in Europe!

Who doesn’t dream of a good holiday with family and friends? Justice Arunachalam, a Judge of the Madras High Court, was no exception and he bought, together with a close friend, time-share in Kodaikanal, for Rs 40,000. This entitled them to spend a week in the last week of May in a luxury cottage there. However, when the two families drove down to Kodaikanal for a holiday, they were shocked to find that the construction of the cottage had not even been completed. The doors and windows were yet to be fixed, even the plumbing work had not been completed and forget a luxurious cottage, it was not even habitable.

Upset over the treatment meted out to them, Justice Arunachalam and his friend filed a complaint before the Tamil Nadu State Commission, which awarded Rs 1 lakh as compensation for mental pain and agony suffered by them and also directed the company to refund the amount collected from them.

Here, the Tamil Nadu State Commission referred to the judgement of the Supreme Court in the case of LDA vs M K Gupta, where it had held that “when a possession of property is not delivered within a stipulated period, the delay so caused is denial of service. Such disputes or claims are not in respect of immovable property as argued, but deficiency in rendering of service of a particular standard, quality or grade...” It also referred to the definition of “service” in the Consumer Protection Act, which includes boarding or lodging or both and concluded that Sai Siddharth Resorts was guilty of providing deficient service.

But unfortunately, in two similar cases, the National Commission has held a contrary view, thereby denying the benefits of the consumer protection law to consumers. In the case of Dalmia Resorts International (P) Ltd vs Dr Ranjana Gupta for example, the National Commission set aside the relief given by the State Commission and held that the complainants were at liberty to agitate their contentions before a competent civil court. The Commission’s view here was that the transaction between the parties was one of purchase of a time share in immovable property and any dispute between the parties arising out of such a transaction could not be regarded as a consumer dispute.

Again in the case of Kirit P. Doshi vs Punjab Tourism Development Corporation, the National Commission reiterated this. It pointed out that under the scheme, a member purchased a vacation ownership in immovable property for a week, and had the right to sell, lend, exchange, alienate or even bequeath the same. There was no hiring of service for consideration here, the Commission said.

Having said that, the Commission, however, went into the merits of the appeals filed by both parties and in the end concluded that there was no negligence on the part of the PTDC in not setting up the holiday homes at all the 10 locations within a period of two years as promised as the delay was caused due to circumstances beyond its control. The State Commission had earlier awarded Rs 25,000 as compensation to Mr Doshi.

However, consumers need not lose heart. The Supreme Court has not said the final word on the issue yet. Besides, most of the complaints pertaining to time-share holidays come under the definition of unfair trade practice as defined under the Consumer Protection Act as well as the Monopolies and Restrictive Trade Practices Act. In fact several compensation applications filed by consumers are before the MRTP Commission and consumers can certainly seek relief there.

In the meanwhile, consumers must pressure the Union Ministry of Tourism to come up with a comprehensive legislation to protect consumers from exploitation by the Tourism Industry.

by R. N. Lakhotia

Q: I am a government pensioner. while I live in the residential portion of my SCF, shops are rented out. I want to transfer one shop (Annual rent Rs 10,260) to my major son, so that this rental is not included in my income and thus save income-tax. Please advise me how to proceed. Since shop is occupied and was rented out years back, it can fetch not more than Rs 50,000 in sale.

— Ramesh K. Aggarwal, Jalandhar

Ans: You can transfer one shop from your residential house to your major son. Please execute a gift deed and register the same with the Sub-Registrar. There is no liability to Gift Tax in respect of the gift which you are going to make. However, as the gift is of immovable property there is a requirement of Stamp Duty on the gift instrument as per the prevailing rate of your area.

Q: I retired from the service of Punjab Agril. University, Ludhiana on 31.8.97 and received leave encashment of Rs 90,200/- for eight months in November ‘97 and received arrears of Rs 26,600/- in August, 98 and further arrears of Rs 29,900/- in 1/99 on account of raise in period from 8-10 months and revision of pay scales. I am told that the leave encashment is fully exempted from income tax. Please guide.

2. I want to give some gift to my daughter who is a Ph.D. student as also some amount to my mother who have no other source of income. Is there any income tax liability for me on the interest income earned by them from investment of such amount in Bank in their name what formalities are to be completed.

— Sohan Singh, Ludhiana

Ans: The maximum exempted amount out of encashment of unutilised earned leave by retiring employee is Rs 2,40,000 where the employee retires after Ist July, ‘97. Thus, on the facts stated by you, the entire amount received towards encashment of unutilised leave will be fully exempted from Income Tax as per Section 10 of the Income Tax Act, 1961. You can give gift to your daughter. The gift can also be given to your mother. There will be no liability to Income Tax on the interest income earned by your daughter or your mother out of the gifted amount received by them. Please remember that from October, 1998 gift tax has been completely abolished. For making a gift you just write a cheque in their favour with a small covering letter expressing your desire to make gift to them. Please also ensure that they acknowledge the gift amount from you.

Q: I am a senior citizen residing in Ludhiana. I have a house and telephone.

I. Kindly explain in detail that according to one by six criteria a senior citizen, who has a house and telephone is liable to file the Income Tax return in Form 2C or not?

II. It is explained in a news advertisement in The Tribune Chandigarh dated 28.10.98 by the Income Tax Department that a senior citizen who has a house and telephone has not to submit his income tax return in Form 2C.

Does this rule apply to all the senior citizens of India?

— R.S. Rana, Ludhiana

Ans: As a senior person there is no liability on your filing Income Tax return even if you are possessing a house and a telephone. This provision of the Income-Tax law is applicable to all the senior citizens staying in any part of India.

Q: I have purchased a house costing Rs 3,47,400 in the year 1989 by raising loan from the HPHB and HBA from my employer. The interest component on the above was calculated as Rs 1,43,132.00. Since 1991, I am claiming tax deduction on interest within the limits specified for self occupied house. So, upto 1997-98, I have claimed tax deduction on interest amounting to Rs 56,000/-. Repayment of the principal amount will continue upto the year 2000 @ Rs 2000/- p.m. where the interest component will be paid at the same rate from 2001 to 2004. So, kindly clarify the following.

(a) Whether the annual interest on the balance of loan i.e. Rs 4250.00 (after deducting the amounts of instalments paid) or annual accrued interest i.e. Rs 85,000 will be taken into consideration for tax deduction during the assessment year 1999-2000.

(b) Can I continue to avail rebate vide Section 88C and tax deduction on interest during the years 2001 to 2004.

— R.N. Barwal, Kulu

Ans: In respect of accrued yearly interest upto maximum extent of Rs 30,000 per annum you will be eligible to claim deduction from your income u/s 24 of the Income Tax Act, 1961. You will also continue to get tax rebate u/s 88 of the Income Tax Act, 1961 in respect of repayment of instalment of the amount under self-financing scheme or other scheme etc. house for the residential house.

by Praful R. Desai
Comparative hardship

Q: Whether petitioner will be put to greater hardship in view of his advance age?

Ans: Karnataka H.C. in Mrs Ida May Irish v M.C. Sathyanarayaa (1999 (1) R.C.J. 278) was considering this point.

Respondent is comfortably placed in life and do not belong to that class of tenants who would be put to serious difficulties on account of his incapacity to pay either higher rent or advance to secure an alternate accommodation. His company can pay rent upto Rs 3000 p.m. He himself admits that number of apartments have come up very close to the present tenanted premises.

Under these circumstances, in the opinion of the HC if the advance age of the petitioner and the need of the petitioner made out for the accommodation of her daughter and her family is taken into account the petitioner will be put to greater hardship than the respondent if the order of eviction is not passed.

Therefore, the HC said, while considering the claims of the petitioner and the respondent, a reasonable balance can be struck and both can be relieved of their comparative hardship in the facts and circumstances of the present case by ordering partial eviction of the petition schedule premises in so far as the ground floor portion is concerned.

Since the petitioner is residing in a premises which is described as an out-house and which is admittedly in the rear portion of the petition premises and the petitioner and her sister-in-law are of advanced age and the number of members in the family of the daughter of the petitioner is four as against three in the family of the respondent, the HC held that the order of eviction has to be in respect of the ground floor of the petitioner schedule premises instead of the first floor.

In terms stated above, this petition was partly allowed and was accordingly disposed of.

The sales turnover during the period rose to Rs 101.28 crore as against Rs 71.80 crore, showing a growth of 41 per cent, the company said in its audited results released here.

The Board of Directors have recommended a dividend of 15 per cent.

A clarification
The Punjab State Agricultural Marketing Board has given clarification regarding raising cash security and bank guarantee to be charged from its licensees which appeared in the news item on August, 30 under caption “Notification decried”. According to the spokesman of the marketing board the Government had already reconsidered the issue and stopped its operation.

SBP starts ‘Bankmaster’
Tribune News Service
SHIMLA, Sept 4 — State Bank of Patiala today commissioned the functioning of customer friendly software “Bankmaster” at its Shimla East branch. The ceremony was performed by Mr Yogesh Khanna, FC-cum-Secretary Finance to the H.P. government.

Mr A.K. Batra, Managing Director of the bank present on the occasion said that the bank has a programme to computerise 125 branches of the bank by the end of the current financial year.

He said that some of the recent large value advances granted by the bank are an infrastructure loan of Rs. 42.5 crore to the Punjab government for strengthening and upkeep of existing roads and construction of new roads in the rural areas of Punjab, a loan of Rs. 15 crore sanctioned by the bank for Malana Power Project Company which entails setting up of Micro Hydel Project in Kulu district of H.P., and an advance of Rs. 30 crore to Himachal government for construction of houses by its employees.

Training programme
Tribune News Service
CHANDIGARH, Sept 4 — “Training is about giving people new knowledge, skills and attitudes” was stated by Mr Jeremy Thompson at the session on ‘Designing a training programme — IMPACT Experience’ organised by the CII (Northern Region) here today.

Mr Jeremy Thompson is Chief Consultant, Performance Improvement Centre, Auckland College of Education has designed, coordinated and presented training programmes in a wide variety of Industry sectors including healthcare, forestry, banking, engineering as well as the Royal New Zealand Navy.

Duke
Tribune News Service
CHANDIGARH, Sept 4 — “Duke” brand of T-shirt from a Ludhiana based company Duke Fashions (P) Ltd., has been ranked as No I selling T-shirt brand in an all-India survey conducted recently by South Asia’s largest market research company ORG. Marg.