SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0545 (Guj-HC) : (1980) 123 ITR 0669 : (1979) 011 CTR 0139 : (1979) 002 TAXMAN 0022Saurashtra Cement & Chemical Industries Ltd. v. Commissioner of Income Tax, Gujarat-V SUBSCRIBE FOR FULL CONTENT