SUBSCRIBE FOR FULL CONTENT The Tax PublishersCWP Nos. 221 of 1993, 310 of 1997 & 242 of 19981999 TaxPub(DT) 1110 (HP-HC) : (1999) 238 ITR 0038 : (1999) 156 CTR 0480 : (1999) 104 TAXMAN 0001H.P. Tourism Development Corpn. v. Union of India SUBSCRIBE FOR FULL CONTENT