1971 (1) TMI 18
X X X X Extracts X X X X
X X X X Extracts X X X X
....e agreed that the point raised by the first question in these appeals was decided by this court in Jain Brothers v. Union of India. The answer to the first question will be in the affirmative. The second question raised by the Tribunal and submitted before the High Court was in the following terms : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejec....
TaxTMI