SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 808 & 809 of 19671970 TaxPub(DT) 0021 (SC) : (1970) 075 ITR 0018State of Assam and Another v. Deva Prasad Barua and Another. (Khanikar Tea Estates (P.) Ltd SUBSCRIBE FOR FULL CONTENT