Author: Priya Shah, GLS Law College DIEBOLD SYSTEMS PVT. LTD. VS THE COMMISSIONER OF COMMERCIAL TAXES Citations: ILR 2005 KAR 2210, 2006 144 STC 59 Kar Decided on: 31 January 2005 FACTS The appellant is a public limited company engaged in the manufacture and supply of Automated Teller Machines (ATM’s for short). In view of the