High Courts19 Jul 1989
Balchand Udairam and Another, Ramchandra Verma, Saroj Agarwal, Rameshwarlal Kandoi and Others, Narpat Singhi and Another, Jiwan Ram Agarwal, Ishwarchandra Singhal and Another, Chothmull Joshi, Asha Devi Singhi, Durga Prasad Bhawanipuri and Another, Jagat Singh Singhi, Amar Singh Singhi and Anand Kumar Singhal and Another Vs State of Sikkim and Others
Sikkim High Court · (1989) 180 ITR 530 : (1990) 50 TAXMAN 36