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1996 (2) TMI 131 - SC - Income TaxWhether, on the facts and in the circumstances of the case, the assessee was entitled to claim deduction from tax in respect of de-oiled cakes exported or sold to exporters by it under section 2(5)(c) of the Finance Act, 1966? Held that:- Now, clause (c) adheres to the said pattern. Where it seeks to refer to the entire item in the First Schedule, it does so and where it seeks to refer only to a particular sub-item of an item in the First Schedule, it says so--and the description is identical. To wit, item No. 1 in clause (c) is "fuels", the same as the heading of item No. 2 of the First Schedule. Item No. 2 in clause (c) is "fertilisers", the same as in item No. 18 of the First Schedule. Similarly, item No. 3 in clause (c) is "photographic raw film and paper", the same as item No. 20 in the First Schedule. Item No. 4 in clause (c), however, refers only to sub-item (2) of item No. 23 in the First Schedule but not to other sub-items. Item No. 4 in clause (c) reads : " Textiles (including those dyed, printed or otherwise processed) made wholly or in part of jute including jute twine and rope." Similarly, item No. 5 in clause (c) refers to sub-item No. (2) of item No. 24 of the First Schedule and item No. 6 in clause (c) refers to sub-item (5) of item No. 24. In all cases, however, the description of articles is identical. To repeat, both clauses (ii) and (iii) of clause (a) and clause (c) refer to articles only, as does the First Schedule to the I. D. R. Act. If so, all of them must carry the same meaning and purport. Moreover, clause (c) being an exception to sub-clauses (ii) and (iii) must follow the same pattern as in the said sub-clauses, it is reasonable to presume so. Appeal dismissed.
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