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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unit deemed in International Financial Services Centre when storing bullion for issuance of bullion spot contracts or depository receipts.</h1> Any Unit authorised under rule 19 to store bullion as the underlying asset for issuance of a bullion spot delivery contract or a bullion depository receipt with underlying bullion traded on a bullion exchange is deemed to be located in an International Financial Services Centre; key terms are defined by reference to the Government notification under the International Financial Services Centres Authority Act and a bullion exchange is a stock exchange in an IFSC recognised under the Securities Contracts (Regulation) Act.

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