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1911 Encyclopedia Britannica
a domesticated ox allied to the Gaur, but distinguished, among other features, by the more conical and straighter horns, and the straight line between them. Gayal are kept by the natives of the hill-districts of Assam and parts of Tenasserim and Upper Burma. Although it has received a distinct name, Bos (Bibos) frontalis, there can be little doubt that the gayal is merely a domesticated breed of the gaur, many gayal-skulls showing characters approximating to those of the gaur.
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Chisholm, Hugh, General Editor. Entry for 'Gayal'. 1911 Encyclopedia Britanica. https://www.studylight.org/encyclopedias/eng/bri/g/gayal.html. 1910.