SUBSCRIBE FOR FULL CONTENT The Tax Publishers1964 TaxPub(DT) 0066 (Guj-HC) : (1964) 052 ITR 0482Commissioner of Wealth-Tax, Gujarat v. Raipur Manufacturing Company Ltd.Wealth-tax Reference No. 1 of 1961 with C.A. No. 7 of 1962 SUBSCRIBE FOR FULL CONTENT