https://counselvise.com/direct-tax/judgements/m-s-jairamdas-ramautar-the-commissioner-of-commercial-taxes-bihar-patna-28-1993-29-1993 2025-09-18T07:03:30.209Z https://counselvise.com/direct-tax/judgements/m-s-jairamdas-ramautar-the-commissioner-of-commercial-taxes-bihar-patna-28-1993-29-1993 2025-09-18T07:03:30.208Z