C.I.T. Central, Calcutta vs National Taj Traders on 27 November, 1979
This Court has adopted the same rule in M. Pentiah v. Veeramallappa Muddala; ; Gamman India Ltd. v. Union of India, , Mysore State Road Transport Corporation v. Mirza Khasim Ali Beg, ; Vaddeboyina Tulsamme v. Vaddeboyina Sesha Reddi, , Punjab Beverages Pvt. Ltd. v. Suresh Chand, ; Commr. of Income-tax v. National Taj Traders, ; Calcutta Gas Co. (Proprietary) Ltd. v. State of West Bengal, and J.K. Cotton Spinning and Weaving Mills v. State of U.P., .