SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1549 (SC) : (2001) 250 ITR 0871 : (2001) 169 CTR 0297 : (2001) 118 TAXMAN 0301Sakthi Trading Co. v. CITIn the Supreme Court of IndiaY.K. Sabharwal & Brijesh Kumar, JJ. SUBSCRIBE FOR FULL CONTENT