State tax authorities has notified around 200 companies, including Colgate Palmolive, L’Oreal, Castrol, Saint-gobain, Whirlpool, Mastek, Domino’s Pizza, and McDonald’s, which seek tax under the pre-goods and services tax (GST) regime. These companies have argued to the Supreme Court and various high courts that they cannot be taxed on the same item both as ‘goods’ and ‘services’.