00273n   a2200121 a 4500000002100000001000700021005001700028082002000045100001600065245002700081260003500108300000800143B B                 01314120220201181527.0  a380.103bP1 COM  aGupta, C.P.  aDictionary of Commerce  aNew DelhibCommon wealthc2001  a307