1984 (2) TMI 48 - DELHI HIGH COURT

Extract:
.......armaceuticals. I think D Costa and Achal Jain were correctly decided. The second question, I would answer in favour of the assessee and against the Revenue. In accordance with the opinion of the majority, the first question is answered in the affirmative. The second question is answered in the negative. The parties are left to bear their own costs.