https://www.taxtmi.com/caselaws?id=39314 The High Court of Madras ruled in favor of the firm engaged in manufacturing polythene bags, allowing their rebate claim under section 2(5)(a)(iii) of the Finance Acts, 1964 and 1965 for exporting the bags. The Court held that the bags were used by exporters for their exports without losing their identity, meeting the criteria for relief under the Acts. The Tribunal's decision was upheld, granting the firm eligibility for the allowance. The Court did not address the calculation of extra shift allowance, and costs were awarded to the successful assessee. en-us Thu, 18 Dec 1975 00:00:00 +0530 Thu, 15 Apr 2010 15:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39314 The High Court of Madras ruled in favor of the firm engaged in manufacturing polythene bags, allowing their rebate claim under section 2(5)(a)(iii) of the Finance Acts, 1964 and 1965 for exporting the bags. The Court held that the bags were used by exporters for their exports without losing their identity, meeting the criteria for relief under the Acts. The Tribunal's decision was upheld, granting the firm eligibility for the allowance. The Court did not address the calculation of extra shift allowance, and costs were awarded to the successful assessee. Case-Laws Income Tax Thu, 18 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39314