SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 0720 (Pat-HC) : (1991) 189 ITR 0070 : (1991) 091 CTR 0019 : (1991) 054 TAXMAN 0521Jamshedpur Motor Accessories Stores v. Union of India & Ors. SUBSCRIBE FOR FULL CONTENT