Supreme Court · 1993 INSC 146 · Decided 7 April 1993
Mineral and Metal Trading Corporation v. R. C. Mishra and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 146 · [1993] 3 S.C.R. 12
- Case number
- CIVIL APPEAL No. 372/1979
- Decided
- 7 April 1993
- Bench
- M.N. VENKATACHALIAH, B.P. JEEVAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 280ZC
Headnote
AND METAL TRADING CORPORATION B v. R. C. MISHRA AND ORS. APRIL 7, 1~93 [B.P.JEEVANREDDYANDN. VENKATACHALA,.J.J.] /11co111e tax Act. 19611 Tax credit Certificate (£.\ports) Scheme 1965: c Section 280ZC/Paragrap'1 9-Tax credit Scl1eme-Objectire- prol'idi11g additional i11ce111ire to with foreign hu:rers for sale of the said commodity. The export was routed through the appellant (1\1.1\J.T.C.) to bring it .within the system of private barter introduced h)· the Government of India with a \'iew to encourage exports. The main objective of barter system was to
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