SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 9445 of 1996 and 1716 of 19992002 TaxPub(DT) 1304 (SC) : (2002) 258 ITR 0070 : (2002) 177 CTR 0001 : (2002) 122 TAXMAN 0437Commissioner of Sales Tax v. Sai Publication Fund SUBSCRIBE FOR FULL CONTENT