Supreme Court · 1977 INSC 77 · Decided 3 March 1977
National CO. LTD. Calcutta v. Deputy Director of Tax Credit (Exports) Calcutta & ORS.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 77 · [1977] 3 S.C.R. 125
- Case number
- CIVIL APPEAL No. 950/1972
- Decided
- 3 March 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
CALCUTTA v. DEPUTY DIRECTOR OF TAX CREDIT (EXPORTS) CALCUTTA & ORS. March 3, 1977 [P. N. BHAGWATI AND S. MURTAZA FAZAL ALI, JJ.J 125 Tax Credit Ce1·tificate (Exports) Schenie 1965-Scheme providing for cer­ .tain categories of goods or 1nerchandise specified in column 2 whiclz were or n1erc/landise exported and the sale proceeds there­ for were receii·ed after 5-6-1966-Second Notification amending the first one providing for grant of tax credit ci?rtificate in respect of goods exported on or before 5-6-1966 even if the sale proceeds WPre received
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