000 00312nam a2200145Ia 4500
008 230913s9999 xx 000 0 und d
082 _a826 GUP
100 _aGupta, R
245 0 _aBusniess Letters
260 _aNEW DELHI
260 _bRAMESH
260 _c2000
300 _a374
650 _aGeneral Books
999 _c135583
_d135583