Vinay Construction And Development ... vs Inspector General Of Registration And ... on 19 November, 1965
(12) The cases to which the learned Government Pleader referred, viz., C.I.T. Assam v. Panbari Tea Co., Ltd. and Mohan Chand v. Manindra Nath, , are cases under the Income-tax Act, where the question was whether the premium paid was a capital receipt or a revenue receipt; as such they do not throw any light on the meaning to be given to the words "premium" or "price".