SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 1068 & 1069 of 1970.1973 TaxPub(DT) 0477 (SC) : (1973) 090 ITR 0271Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali H.M. Abdulali.Civil Appeals Nos. 1068 and 1069 of 1970, SUBSCRIBE FOR FULL CONTENT