1997 INSC 0928 SUPREME COURT OF INDIA Cit Vs. Gujarat Mineral Development Corporation (S Agrawal and G Pattanaik JJ.) 30.09.1997 ORDER In view of the decision of this court in the case of CIT v. Elecon Engineering Co. Ltd. [1987] 167 ITR 639, these appeals are dismissed. There will be no order as to costs.