https://www.taxtmi.com/caselaws?id=36778 The High Court held that the assessee was not entitled to claim deductions for de-oiled cakes exported or sold to exporters under the Finance Act, 1966, and the Finance Act, 1967. The court ruled against the assessee, in favor of the revenue, emphasizing the exclusion of the vegetable oil and vanaspathi industry from the exemption clauses. The court granted a certificate for appeal to the Supreme Court due to the significant legal question and its broader impact on exporters. en-us Wed, 31 Aug 1977 00:00:00 +0530 Wed, 24 Mar 2010 13:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36778 The High Court held that the assessee was not entitled to claim deductions for de-oiled cakes exported or sold to exporters under the Finance Act, 1966, and the Finance Act, 1967. The court ruled against the assessee, in favor of the revenue, emphasizing the exclusion of the vegetable oil and vanaspathi industry from the exemption clauses. The court granted a certificate for appeal to the Supreme Court due to the significant legal question and its broader impact on exporters. Case-Laws Income Tax Wed, 31 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36778