https://www.taxtmi.com/caselaws?id=40192 The Supreme Court affirmed the Gujarat High Court's ruling in favor of the Revenue, holding that clause (c) of the Finance Acts of 1966 and 1967 referred to specific articles and not the industries manufacturing them. The Court emphasized the consistent pattern in the provisions and concluded that the clause was an exception to the deductions for exports. As a result, the appeals by the assessee were dismissed, with no costs awarded. en-us Tue, 20 Feb 1996 00:00:00 +0530 Wed, 09 Jul 2014 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40192 The Supreme Court affirmed the Gujarat High Court's ruling in favor of the Revenue, holding that clause (c) of the Finance Acts of 1966 and 1967 referred to specific articles and not the industries manufacturing them. The Court emphasized the consistent pattern in the provisions and concluded that the clause was an exception to the deductions for exports. As a result, the appeals by the assessee were dismissed, with no costs awarded. Case-Laws Income Tax Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40192