SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 1060 (Guj-HC) : (1992) 194 ITR 0659 : (1992) 102 CTR 0212 : (1993) 069 TAXMAN 0037Saurashtra Cement & Chemical Industries Ltd. v. ITOINCOME TAX SUBSCRIBE FOR FULL CONTENT