Gulf & Western Industries Inc. announced yesterday that it was making the equivalent of $1‐million available immediately to the Indian Government for refugee relief.

Charles G. Bluhdorn, chairman, made the announcement at the company's offices at Columbus Circle. He said the foods would be turned over to any refugee relief organization designated by the Indian Government.

The money comes from funds of Paramount Pictures, a wholly owned subsdiary, that have been frozen in India and are exportable only in small amounts.

Mr. Bluhdorn said his company estimated that there was about $100‐million in American funds tied up in India that might usefully be used in similar contributions.