SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1377 (Del-HC) : (2001) 250 ITR 0856 : (2001) 169 CTR 0545 : (2001) 117 TAXMAN 0625Orissa Cement Ltd. v. CITIn the Delhi High CourtArijitPasayat, C.J. & D.K. Jain, J. SUBSCRIBE FOR FULL CONTENT