SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1026 (SC) : (1985) 152 ITR 0308 : (1985) 044 CTR 0328 : (1985) 020 TAXMAN 0009Lohia Machines Ltd., & Anr. v. Union of India & Ors. SUBSCRIBE FOR FULL CONTENT