COMMISSIONER OF INCOME Vs. ALEMBIC CHEMICAL WORKS COMPANY

JUDGEMENT

(1.) In this appeal by certificate the same question as fell for decision in Civil Appeal No. 1 and 662 of 1975 has been raised. By separate judgment delivered today, these appeal have been dismissed and the decision of the High Court has been upheld.

(2.) This appeal is also dismissed for the reasons given therein.

(3.) Parties shall bear their respective costs.