https://www.taxtmi.com/caselaws?id=43508 The Supreme Court upheld the Government's position that M.M.T.C. was the exporter for Section 280(Z)(C) purposes under the Tax Credit Certificate (Exports) Scheme, 1965. The Court emphasized the fulfillment of statutory requirements by M.M.T.C., passing of title to goods, and execution of documents as key factors. Rejecting the High Court's dual exporter theory, the Supreme Court ruled in favor of considering M.M.T.C. as the sole exporter for tax credit eligibility, overturning the High Court's decision and dismissing the company's writ petition. The judgment highlighted the importance of practical execution and adherence to scheme provisions in determining the exporter for tax credit purposes. en-us Wed, 07 Apr 1993 00:00:00 +0530 Thu, 17 Jul 2014 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43508 The Supreme Court upheld the Government's position that M.M.T.C. was the exporter for Section 280(Z)(C) purposes under the Tax Credit Certificate (Exports) Scheme, 1965. The Court emphasized the fulfillment of statutory requirements by M.M.T.C., passing of title to goods, and execution of documents as key factors. Rejecting the High Court's dual exporter theory, the Supreme Court ruled in favor of considering M.M.T.C. as the sole exporter for tax credit eligibility, overturning the High Court's decision and dismissing the company's writ petition. The judgment highlighted the importance of practical execution and adherence to scheme provisions in determining the exporter for tax credit purposes. Case-Laws Central Excise Wed, 07 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43508