000			00316nam a2200133Ia 4500
100			_aGupta, S. L.
020			_a81-7446-183-3
654			_aCommerce and Management
942			_cBK
245			_aSales and distribution management
260			_aExcel Books, New Delhi _c1999
082			_a658.8 Gup
300			_ax,332
999			_c27505 _d27505