You do not need precedence, citation of rulings of Apex and High Courts if provisions of law is sound and clear favouring your facts of the case.
Precedence and rulings of Apex Court are based on sound clear provisions of law.
You do not need it.You contest your case and win it . Your case would become precedence for others in future quote of the case.
Precedence is required and sought before Appellate Courts ,High Court and Supreme Court of India by an aggrieved person on the question of legality of statutes and interpretation of the provisions of law whether ambiguity is latent or patent. The Appellate Court High or Supreme Court clarify the ambiguity which becomes precedence in the matter.
What ambiguity do you have interpreting the law in your matter?
If answer is no then why do you need Citation of precedence of High and Supreme Court of India in your matter ?
Para 29(3) of contribution under employee provident fund scheme is clear and sound in your matter.
Do you still require to get clarified the para 29(3) by Appellate Court High or Supreme Court and justify that you have been aggrieved by the action of anyone who is responsible for deductions, credit and payment to entitled employees?