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Presidência do Sr. Ministro Eloy da Rocha. Presentes à Sessão os Srs. Ministros Oswaldo Trigueiro, Aliomar Baleeiro, Djaci Falcão, Thompson Flores, Bilac Pinto, Antônio Neder, Xavier de Albuquerque, Rodrigues Alckmin, Leitão de Abreu e Cordeiro Guerra. Procurador·Geral da República, o professor José Carlos Moreira Alves. Brasília, 6 de novembro de 1974. Alberto Veronese Aguiar, Diretor do Departamento Judiciário.

Imposto de consumo - Isenção - Contribuinte de fato e contribuinte de direito - Petrobrás