SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1082 (AP-HC) : (2001) 250 ITR 0581 : (2001) 169 CTR 0140 : (2001) 117 TAXMAN 0050Rajlaxmi Trading Co. v. CITIn the Andhra Pradesh High CourtBilalNazki & S. Ananda Reddy, JJ. SUBSCRIBE FOR FULL CONTENT