Citation Codes Equivalent Citations citation codes Case Number Civil Appeal No. 8930 of 1997 with C.A. Nos. 7299-7309 of 1997 Judges S.P. Bharucha V.N. Khare D.P. Mohapatra See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner v. T.V.S. Whirpool Ltd. “It is only reasonable that the period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon. We find no merit in the appeals and they are dismissed with costs.”