I started practice in sales tax in the year 1988 after achieving the coveted degree of Chartered Accountant. For a short while, I tried my hand on Income Tax with my uncle Late Shri Suresh Gaitonde which probably did not suit my instincts. So I switched over to sales tax where my father and Guru Shri Sharadchadra Gaitonde had made a good imprint. When I think in retrospect, I feel I was destined to have deep ties with the then STPAM. I must put on record that my father gave me complete freedom in handling the cases, never ever tried to underestimate my capacity at that tender age. During these days, I was introduced to the then STPAM through the convener of RRC committee, none other than Mr V. P. Patkar. The RRC was arranged in Indore in the year 1992 and Mr Patkar met me In Bandra Sales Tax office and casually enquired whether I would be interested in writing a paper in RRC at Indore. I do not know what prompted me to say yes on the spot although I was too junior for such a.......