SUMMER TRAINING PROJECT REPORT

ON

“AUDIT AND TAXATION”

SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE

MASTER’S DEGREE IN COMMERCE

OF

CHANDIGARH UNIVERSITY,GHARUAN,MOHALI

SUBMITTED TO:

INTERNAL GUIDE EXTERNAL GUIDE

Name: Dr. meenakashi, nishi mam Name: CA Naveen sharma

Designation: Professor Designation: CA

Chandigarh University Firm Name:

Gharuan, Mohali Location : Bahadurgarh

SUBMITTED BY:

PARAS KAKRAN

(18M.COM7035)

CHANDIGARH UNIVERSITY, GHARUAN, MOHALI

BATCH 2018-20

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 Acknowledgement

A project work is a combination of views and ideas and suggestions and contributions of many
people. The report is the opportunity to thank those who contributed its fulfilment.

I am thankful to CA PRAVEEN SHARMA in And Dr. NISHI BHARDWAJ & MEENAKSHI MAM for
their vital inputs and valuable suggestions and continiuous guidance , which have gone a long
way in providing necessary impetus to my efforts in consummating this report.

Also I would like to thank all the prominent customers who provide me their great suggestions.
Without their guidance & valuable information it was not possible to complete the report.

Iam making this project not only for marks but to also increase my knowledge.

Thanking you

Paras kakran

18MCM7035

M.COM

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 CERTIFICATE (by the Supervisor/Guide)

I have the pleasure in certifying that Mr. Paras kakran is a bonafide student of 2nd Semester of

the Master’s Degree in Commerce in audit and taxation(Batch 2018-2020), of Chandigarh

University, Gharuan, Mohali, Punjab with UID No. 18MCM7035.

He has completed his project work entitled audit and taxation practices.

I certify that her original effort & has not been copies from any other source. This project has

also been submitted in any other Institute/University for the purpose of award of any Degree.

This project fulfils the requirement of the curriculum prescribed by the University for the Said

Course. I recommend this project work the evaluation & consideration for the award of degree to

the student.

Signature :

Name of the Guide :

Designation :

Date :

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TABLE OF CONTENT

S.NO. Topic Page No.

1. Need of the study 4

2. Objective of the study 5

3. Introduction 6-13

4. SWOT Analysis 14

5. Research Methodology 15-17

6. Data Analysis and Interpretation 18-29

7. Limitations & Findings 30

8. Suggestions & Conclusion 31

9. Bibliography 32

10. Annexure 33-34

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 Need of the Study:
Management is like a coin having two sides. One is the theoretical part and
second is the practical part. In the theoretical part of management we learn in
our classroom from the lectures, seminars, group discussion that are arranged
from time to time.

To know the practical aspect of management a practical training is provided to

the students. The main idea behind practical training is to bring the management
students face to face with actual environment of practical management so that
he/ she will be able to apply theory to practical situation before finally moving
into professional world to show the efficiency and capability.

The project study focused on “JK Tyre” as a product and the subject is to
understand the mind set of different customer about the product. Being student
of marketing management, the inquisitiveness to peep on practical side of
consumer buying behaviour towards JK Tyre promoted in the study.

In this study efforts have been made to prepare the report as realistic as
possible.

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 Objective of the study

The main objective of carrying out this project is to know and gain practical knowledge and to
know the consumer buying behaviour.

The present study is aimed to cover the following objectives:-

 To study about the factors which affect their buying decision of consumer.
 To study about the consumer satisfaction level towards J.K. tyre.
 To study about the consumer buying behaviour towards J.K. tyre.

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Introduction

J.K. Organisation

The J.K.Organization is a group of companies with headquarters in Delhi and run by the
Singhania family which rose to prominence in Kanpur, India, under Lala Kamlapatji, a fighter for
Indian independence who burnt up his stock of English cloth on the call of Mahatma Gandhi
during his satyagrah call against British rule. Kamlapatji also set up the Uttar Pradesh Chamber
of Commerce. The name JK is derived from the initials of Kamlapatji (1884-1937) and his father
Seth Juggilal (1857-1922) who belonged to the family associated with the Marwari firm
Sevaram Ramrikhdas of Mirzapur. The JK group was founded in 1918.

The group rose in importance in the 1960s and 1970s when it occupied the third position as an
industrial conglomerate after Birla and Tata conglomerates. The family is currently divided into
three main groups headed by 3 patriarchs namely Dr. Gaur Hari Singhania based out of Kanpur,
Shri Hari Shankar Singhania based out of Delhi and Shri Vijaypat Singhania, based out of
Mumbai. These three patriarchs are first cousins who now run independent businesses. The
Kanpur family runs JK Cements, JK Techno soft, the Delhi family runs, JK Tyre, JK Papers, JK
Lakshmi Cement, Fenner India, JK Risk Managers & Insurance Brokers and the Mumbai family
runs the Raymonds group of companies. To maintain the family history and legacy, the various
family run companies though completely independent and many publicly owned and listed
subscribe to the JK Group Logo and the oldest male member of the generation in power by
tradition becomes the President of the JK Group (The Association of Trade unions) and allots
the logo to companies run by various family members as and when the apply for membership
and pay an annual fee for the same.

 Product of J.K. Organisation

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  About JK Tyre

JK Tyre & Industries Ltd is an automotive Tyre, Tubes and flaps manufacturing company based
in Delhi, India. The name JK is derived from the initials of Kamlapatji (1884-1937) and his father
Seth Juggilal (1857-1922). The company is the market leader in Truck/Bus Radial Tyre in India
and is the only tyre manufacturer offering the entire range of 4 wheeler radials for Trucks,
Buses and Cars. JK Tyre has a worldwide customer base in over 80 countries across all 6
continents. It is apart of J.K. Organization group of Companies. JK Tyre acquired Mexican tyre
major – tornel in 2008. With state-of-the-art modern production facilities in all 9 plants, total
production capacity is almost 20 million tyres p.a. JK Tyre & Industries Ltd is also part of the JK
Organization, one of India’s leading private sector conglomerates with multi- product, multi-
location, multi- country and multi- business operations founded more than 100 years ago. JK
Tyre is one of India’s leading four- wheeler tyre manufacturers and among the 25 largest tyre
manufacturers in the world. JK Tyre pioneered radial technology in India in 1977; the Company
is the leader in the country’s truck/bus radial segment today.

The Company is headquartered in New Delhi, Bahadur Shah Zafar Marg. Registered office is in
kankroli, Rajasthan. Manufacturing plants are located at nine centers in India, located at -

 Vikrant Plant 1,2&3, in Mysore, Karnataka (3)

 Banmore, Madhya Pradesh
 Kankroli, Rajasthan
 Chennai, Tamil Nadu
 Laksar (3), Uttarakhand
JK Tyre took over Tornel, a Mexican company, which has 3 plants in Mexico. Jk tyre
has acquired LAKSAR plant of BIRLA TYRES located in Haridwar, in the name of
Cavendish Industries. With the new agreement company has now total of 10
manufacturing plants in India.

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  Types of tyre:-

 Bias-ply tyres: A more old-school design of tire that’s been around for nearly a
century. The carcass of a bias-ply is made of layers of fabric such as nylon or
polyester (the “plies”…yup, just like in toilet paper!), wrapped over each other in a
criss-cross pattern. The multiple layers flex and create a cushioning effect, which
makes bias-ply tires comfortable to ride on and good at handling heavy loads. On
the down side, they have more rolling resistance, less control at high speeds, and
retain more heat.

The inner construction of a bias-ply tyre, courtesy of Michelin; the overlapping layers.

Radial tyres: The more modern variety of tire, with a carcass made of stiff cords that go straight
across the tread, running perpendicularly from one bead to the other, with belts of steel, polysester, or
aramid fibers (like Kevlar) criss crossing atop them. Radials tend to be stiffer, allowing better high speed
performance, longer tread life, and more precise handling, but the down side is usually a stiffer ride. By
and large, radials are superior tires, and you will find them as standard equipment on most bikes.

A cross section of a radial tyre, courtesy of Michelin.

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  Competitors of J.K tyre

1. Apollo Tyre:

Established in 1972, Apollo is one of the biggest companies in India having a market share
of 62.6% (tyre sales revenue) in India. They have sold Rs. 117.1 billion in the financial year 2016,
having a net profit of Rs. 10.93 bn. The year 2016 saw Apollo tyres maintain its leadership
position in Truck and Bus segments. The company’s robust and quality portfolio ensured that it
leads the market with over 25% market share. This year the company introduced XT-7 Gold HD,
a new bias truck tyre with improved durability for moderate to high load applications. It has
4,900 dealers approx across India.

2. MRF Tyre Ltd:

Madras Rubber Factory, was created in 1946, and is a multi-national company and the largest
manufacturer of tyres currently in India. The company is advanced in terms of technology with
its world-class facilities.

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 3. CEAT Ltd:

Established in 1958, and a flagship company of RPG Enterprises. It is one of the India’s leading
tyre maker with a capacity of rolling out more than 95,000 tyres per day. The company’s major
share of its export sales comes from Middles East (29%). In 2015 the Net Sales in INR was 5,
75,477 lacs (CEAT Annual Report 2014-15).

4. Goodyear India Limited:

Parent organisation, Goodyear Tyre and Rubber Company (Global Name) was founded in 1898,
with headquarters at Ohio (USA), they went on achieving heights in tyre manufacturing
claiming World’s first Detachable tyre and the Mass-produced Car i.e. the Model T-Ford. The
company has facilities across 6 continents and annual sales of more than $16 bn. The sales
performance during the Financial Year 2015-2016 for tyres was INR 1, 78,223 Lakhs.

5. TVS Tyres:-

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The TVS group is one of India’s largest industrial conglomerates and TVS Sundaram Iyengar and
Sons Ltd. (TVS & Sons) is its parent and holding company. Set up in 1911, the company has been
rolling more than 11 million tyres a year. They are recognised as the largest manufacturer of
industrial pneumatic tyres, farm and implements tyres, multipurpose tyres. Gross income – INR
2,082 crores (2016 estimates).

6. Bridgestone:

Bridgestone Corporation Kabushiki-gaisha Burijisuton)(TYO: 5108) is a multinational auto

and truck parts manufacturer founded in 1931 by Shojiro Ishibashi Ishibashi Shōjirō) in the city
of Kurume, Fukuoka, Japan.

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 Vision:-

 To be amongst the admire companies in India committed to be excellence.

 Mission:-

 Be a consumer obsessed Company – where the customer first 24x7.

 Be India’s number one tyre brand.
 Be the most profitable tyre company in india.
 Sustain a motivated and committed team for performance excellence.
 To be the largest Indian tyre exporter continue to be a significant player in the world.
 To enhance the value of shareholders and service to all stake holders.
 To excel as a values driven organization.

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 Understanding the Consumer Behaviour:

 Behaviour of consumer could be positive or negative.

 The behaviour of the consumer directly affected with the pricing policy of the JK.
 Loyal with brand.

 Factors affecting the Consumer Buying Behaviour:

 Price
 Advertisement
 Design
 Availability
 After Sale Services
 Brand Image
 Variety
 Referral
 Brand Loyalty

 Stages of Consumer Buying Process:

 Recognize Needs.
 Search for Information about Merchandise.
 Evaluate Merchandise.
 Select Merchandise.
 Purchase merchandise.
 Post Purchase Evaluation.

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 SWOT Analysis:

15
Research Methodology:

Research in a common language refers to a search of knowledge. Research is scientific &

systematic search for pertinent information on a specific topic, in fact research is an art of
scientific investigation. Research Methodology is a scientific way to solve research problems. It
may be understood as a science of studying how research is doing scientifically. In it we study
various steps that are generally adopted by researchers in studying their research problems. It
is necessary for researchers to know not only research methods techniques but also
technology.

The research problem consists of series of closely related activities. At times, the first step is to
determine the native of the last step to be undertaken. Why a research has been defined, what
data has been collected and what a particular methods have been adopted and a host of similar
other questions are usually answered when we talk of research methodology concerning a
research problem or study.

 Study of the whole concept is based on sources available on primary data along with
secondary data on official sites.

 For effective study we go through with the sample size of consumer.

 Basic Data interpretation applicable for the analysis purpose.

 Data Collection Method:

The Data required for the study was collected by both primary & secondary sources:

 Primary Source:-
The primary data was collected through well structured questionnaire.

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  Secondary Source:-
We have referred some web portals, papers published and journals.

 Research Design:
A research design is defined as the specific methods and procedures for acquiring
the information needed. It is a plant or organization framework for doing the study
and collecting the data. Designing a research plan requires decisions all the data
sources, research approaches, research instruments, sampling plan and methods.

Research design is a pattern or an outline of research project working. It is not

concerned to decision of the fact to probe keeping in view of the objectives of the
research. Further a research design is an arrangement of condition for collection and
analysis of data in manner that aims to combine relevance to the research to the
research purpose with economy in procedure. Research design stands for advance
planning of the methods to be adopted for collecting the relevant data and the
techniques to be used in their analysis.

 Exploratory Research:
The exploratory research is concern with discovering the general nature of
problem. It is more flexible and it relies on both secondary & primary data,
judgemental sample, small survey and case analysis.

 Descriptive Research:
A descriptive study is undertaken when the researcher wants to know the answer
of who, why, what, whom and how. That is questionnaire used the help of
research problem so that matter wise found the right conclusions.

 Sampling Methods:
The study is relied on primary data. The primary data is collected through personal
interviews using structured questionnaire.

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 Sample Size:

Sample size is 100.

 Research Instrument:
For this study, for the collection of various data requirement, structured questionnaire
is used. This questionnaire contains qualitative and quantitative information of the
consumers. The questionnaire contains both close-ended, multiple choice and rating
scale which would help to know what factors affect the consumer buying behaviour and
also it help to determine the consumer behaviour towards the JK Tyre.

 Statistical Tools Used:

For the purpose of data analysis, Percentage method is used for calculation and result
was interpreted.

No. Of Respondent

Percentage = ___________________ x100

Total Respondents

 Period of Study:
This study has been carried out for a maximum period of 6 weeks.

 Data Collection:
Data is collected from various customers through personal interaction as well as
with the help of the questionnaire. Specific questionnaires are prepared for
collecting data.

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 Data Analysis and Interpretation of Respondent data:

1. How often customer go for buying tyre for their vehicle:

(a) In between 1-5 years
(b) In between 5-10 years
(c) Moore than 10 years

 As per the above pie chart consumer more oftenly go for buying tyre more
than 10 years because the 37% of consumer are going to buy the tyre for
their vehicle in between 10 or more than 10 years. It is denoted with the
orange colour in the pie chart.
 After this the consumer which are going to buy the tyre are in the category of
5-10 years because after 37% the highest percentage of buying are lying in
the category of 5-10 years. It is denoted with red colour in the pie chart.
 As per the chart the large number of customer willing to buy the tyre more
than 10 years.

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2. Where do the customer mostly go for buying tyres:
(a) Brand Shop
(b) Normal Shop
(c) Online shopping

 75% of Customer go to the brand shop for buying tyre rather than the
normal shop and online shopping. Brand shop denoted with blue colour
in the above pie chart.
 Customer prefer brand shop rather than the normal shop and online
shopping.
 From the above chart it is clear customer mostly prefer brand shop in
comparison to the normal shop and online shopping.
 Very less customer prefer tyre through online shopping and also from the
normal shop.
 The consumer are satisfied with the brand shop for buying the tyre.

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 3. Why does customer buy the tyre from brand shop, normal shop and online
shopping:
(a) Convenient place
(b) Dealer acquaintance
(c) Discounts
(d) Better services
(e) Others

 From the above pie chart it is clear that the consumer prefer buying tyre from the brand
shop, normal shop and online shopping due to the better service.
 Customer highly prefer to buy tyre due to the better service because it cover the 57%
and it is denoted with the green colour.
 After better service the consumer buy tyre due to the discounts. It cover the 17% share
in the pie chart and denoted with the orange colour.
 The consumer buy tyre largly because of the better service provided by the shopkeeper
to their customers or brand.
 As a result the consumer prefer the tyre due to the better service, convenient place,
dealer acquaintance and discounts.

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 4. How would customer like to buy tyre:
(a) A per the requirement
(b) In sets of 2

 According to my survey or above pie chart it is clearly shown that the large number of
customer prefer to buy tyres according to their requirement. 77.8% of customer buy
tyre according to their requirement it is denoted with the blue colour in the pie chart.
 Very few customer are prefer to purchase tyre in the sets two. 22.2 % of customer buy
tyre in sets it is denoted with the red colour in the pie chart.
 The customer likely buy tyre according to their requirement.
 Very less number of customer are going to buy the tyre in sets.

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 5. From where the customer know about the JK tyre:
(d) T.V add
(e) Newspaper or magazines
(f) Posters or pamphlets
(g) Social networks
(h) Others

 According to the above pie chart it is clear that the consumer are mostly know about the
JK tyre through the social networks rather than the other means of advertisement.
 31.6% of customers are know about JK with the social networks and then 3.6% of
customer are aware about JK with the T.V. add.
 20.4% customer are aware about JK tyre through the others medium of advertisement
and 12.2% of customer are aware about JK tyre through the posters and pamplets.
 Very few customer know about JK through newspaper rather than the other medium of
advertisement.

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 6. Advertisement of tyre has major impact on consumer buying decision or not:
(d) Strongly disagree
(e) Disagree
(f) Neither disagree or agree
(g) Agree
(h) Strongly agree

 According to the survey or above pie chart the advertisement or tyre put impact on
customer or not.
 54.1% of customer buying decisions are influence by the advertisement. The
advertisement put a great effect on the consumer buying decision.
 Very few number of customer says that the advertisement could not affect their buying
decision.
 18.4% of customer are neither disagree or agree that the advertisement of tyre affect
their buying decision.

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 7. Advertisement featured by celebrities has a impact on consumer buying decision or
not:
(f) Yes
(g) No

 According to the above chart the 60.6% of customers buying decision are influence
through the advertisement featured by the celebrities.
 39.4% of customers buying decision does not influence by the advertisement featured
by the celebrities.
 Customer are mainly influenced with the advertisement which is featured by the
celebrities.

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 8. Will customer intend to purchase the same brand that he or she purchased
previously:
(c) Yes
(d) No
(e) May be

 According to my survey the 71.7% of customer will may be intend to purchase the same
brand that they purchased previously. It is denoted with the orange colour in the pie
chart.
 20.2% of customer will surely buy the same brand that they purchased previously. It is
denoted with the blue colour in the pie chart.
 8.1% of consumer will not buy the same brand that they purchased previously. It is
denoted with the red colour in the pie chart.

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 9. Do customer recommend the same brand others that he or she purchased:
(a) Yes
(b) No

 According to the above chart it is clear that the 85.9% of customer recommend the
same brand to others that they purchased. It is denoted with the blue colour in the pie
chart.
 14.1% of customer does not recommend the others the same brand that they
purchased. It is denoted with the red colour in the pie chart.

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 10. Quality of JK product according to the customer preference:
(1) Average
(2) Poor
(3) Good
(4) Very good
(5) Excellent

Average Excellent

 As per my survey the quality of the JK product according to the customer view the 38.8% of
customer says that the quality of the JK tyre is excellent.
 23.5% of consumer says that the quality of JK tyre is very good.
 20.4% of consumers says that quality of the JK tyre is good.
 6.1% of customer says that the quality of the JK Tyre is poor.
 11.2% of customer says that the quality of JK tyre is average.

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 11. Factors affecting the consumer buying decision:
(a) Price
(b) Design
(c) Availability
(d) After sale services
(e) Referral
(f) Advertisement
(g) Brand Image
(h) Variety
(i) Brand loyalty

 According to the survey and the above pie chart the factors which affect more the
buying decision of the customers.
 Price of the tyre higly affect the buying decision of the consumer as well as the design of
the tyre and brand loyalty largely affect the buying decision of the consumer.
 All the factors are important in their aspects according to the consumer convenience.

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 12. Which tyre brand consumer prefer for their vehicle:
(a) JK Tyre
(b) Ceat
(c) MRF
(d) Goodyear
(e) Bridgestone
(f) Apollo
(g) Imported

COUNT OF TYRE SIZE

MRF
13% APOLLO
20%

J.K TYRE
18% BRIDGESTONE
9%

IMPORTED
12% CEAT
20%
GOODYEAR
8%

 According to this pie chart it is clear that the Apollo and Ceat having the maximum
market share in comparison to the JK tyre.
 Apollo and CEAT have the same market share as well as largest share in the market in
comparison to the other tyre brands.
 After Apollo and CEAT the JK tyre acquire the 18% of the market share.
 Then, after MRF having the 13% of market share in the market.
 Then, after Goodyear having 8% of market share.
 Then, after Bridgestone having 9% of market share.
 12 of market share is acquired by the Chinese tyre denoted with the imported tyre.

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 Limitation of the study

The project sufers from the following limitations due to the inherent and restrictive nature of
the study undertaken:

 Due to constraints of time, money and other resources applicable to this study.
 The sample size of 100 respondents was too small for generalisation.
 The survey was restricted only to Punjab.
 The duration of the study is only 45 days, due to this reason the study may not give full-
fledge information.
 Some of the respondents were reluctant to give the right information.

Findings

 In my survey, I found that the customer mostly prefer tyre from the brand shop more
than the 10 years.
 The APOLLO and CEAT has the more market share than the JK Tyre.
 54% of consumer are influence by the advertisement for buying the tyre.
 77.8% of consumer buy according to their requirement and 22.2% buy tyre in the sets of
2.
 Consumer buying behaviour largely affected with the factors like price, design and
brand loyalty.
 38.8% of customer rate JK with the 5 stars, 23.5% of customer rate JK with the 4 stars,
20.4% of customers rate JK with the 3 stars, 6.1% if customers rate JK with 2 stars and
11.2% of customers rate JK with the 1 stars.

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 Suggestions

 Need to increase engagement with customers.

 Build new strategies to cover more market share in the market.
 JK should have give some more advertisement about their new and existing tyre so that
peoples or customers in the market should aware about their product as well as their
brand.

Conclusion

JK is the one of the best Tyre manufacturing companies in India. Where the improvement is
required is the relationship with the potential customer. Also in some segment JK has not any
strong hold compare to APOLLO and CEAT. So, it can further increase its market share through
customer engagement program and brand awareness strategy also. According to my survey
consumer like to buy tyre mostly in more than 10 years. The consumer buying behaviour
directly related to the better service provide by the tyre shop or brand shop. According to me JK
has to increase the after sale services as well as the create a consumer engagement programme
to acquire the large number of customers. The consumer mostly or like to buy tyre from the
brand shop rather than the normal shop and online shopping. According to my survey 54% of
customer are influence by the advertisement for buying the tyre. In my survey the factors
which affect the most consumer buying behaviour mostly are price, design and brand loyalty.

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 Bibliography

https://www.jktyre.com/

https://en.wikipedia.org/wiki/JK_Tyre

https://en.wikipedia.org/wiki/Apollo_Tyres

https://www.goodyear.co.in/about-us

https://en.wikipedia.org/wiki/Bridgestone

https://en.wikipedia.org/wiki/CEAT_(company)

www.tvstyres.com/

https://en.wikipedia.org/wiki/MRF_(company)

https://www.marketing91.com › SWOT articles

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 Annexure

Questionnaire

Name: ___________________________ Contact No: _________________________

Age: _______________ Gender: ________________

1. How oftenly do you buy tyre?

(a) In between 1-5 years
(b) In between 5-10 years
(c) More than 10 years
2. From where would you like to buy tyre?
(a) Brand Shop
(b) Normal Shop
(c) Online Shopping
3. Why do you buy tyre from brand shop, normal shop and online?
(a) Conveneint place
(b) Dealer acquaintance
(c) Dicounts
(d) Better services
(e) Others
4. How would you like to buy tyres?
(a) As per the requirement
(b) In sets of 2
5. From where do you aware about JK Tyre?
(a) T.V. add
(b) Newspaper or magazines
(c) Posters or pamphlets
(d) Social networks
(e) Others
6. Do you think advertisement of tyre has a major influence in your buying
decision?
(a) Strongly disagree
(b) Disagree
(c) Neither disagree or agree
(d) Agree
(e) Strongly agree

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7. Some advertisement featured the celebrities, would it has any impact on
your buying decision?
(a) Yes
(b) No
8. Will you intend to purchase the same brand that you have previously
purchased?
(a) Yes
(b) No
(c) May be
9. Do you recommend others the same tyre brand that you purchased?
(a) Yes
(b) No
10. Rate the quality of the JK tyre?
(a) Average
(b) Neither good or bad
(c) Good
(d) Very good
(e) Excellent
11. Factors affecting your buying decision?
(a) Price
(b) Design
(c) Availability
(d) After sale services
(e) Referral
(f) Advertisement
(g) Brand image
(h) Variety
(i) Brand loyalty
12. Which tyre brand do you prefer for your vehicle?
(a) JK Tyre
(b) MRF
(c) CEAT
(d) Bridgestone
(e) Apollo
(f) Imported (Chinese tyre)

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