SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0805 (Guj-HC) : (1981) 128 ITR 0702 : (1981) 021 CTR 0015 : (1981) 005 TAXMAN 0213Commissioner of Income Tax, Gujarat-I v. Chhotabhai Jethabhai Patel Tobacco Products Co. Ltd. SUBSCRIBE FOR FULL CONTENT