Anti-Profiteering — The respondent has claimed that he had been following the pricing structure of the manufacturing company and that his distributor’s margin had not increased and hence, he had not derived any additional benefit on account of the reduction from 28% to 18%. Accordingly, the DGAP is directed to investigate the aspect of profiteering by the said Manufacturer. — Kerala State Screening Committee on Anti-Profiteering., Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Vtwo Ventures [2019] 12 TAXLOK.COM 024 (NAPA)