00263nam a2200109Ia 4500008004000000020001800040082001700058100001900075245002400094260002700118300000800145210210b2005   xxu||||| |||| 00| 0 eng d  a81 7446 244 9  a346.065 GULB  aGULSHAN (S S).  aBusiness Law. ED.2.  aN DbExcel Booksc2005  a685