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There was no increase in the per unit base price. Therefore, the allegation of profiteering is sustainable in terms of section 171 of the CGST Act, 2017.

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Anti-Profiteering — There was no increase in the per unit base price. Therefore, the allegation of profiteering is sustainable in terms of section 171 of the CGST Act, 2017. — State Level Screening Committee on Anti-Profiteering Kerala, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Mak Plywood Industries Pvt. Ltd. [2019] 11 TAXLOK.COM 039 (NAPA)

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