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shall be deemed to take place in the course of the export of the goods out of the territory ... shall also be deemed to be in the course of such export, if such last sale or purchase took place
Central Government Act
Central Sales Tax
Act-Meaning of in the course of export-Agency of necessity
F.O.B. Contract.
HEADNOTE ... appellants contended that the contracts were in the
course of export, and, therefore, not taxable. The High
Court came
Supreme Court of India
petition under
Art. 32.
Sales Tax-Sales 'in course of export' what are-Sale by
coffee Board constituted under ... that a sale of goods, is 'in the course of
export' out of the territory of India only
Supreme Court of India
that the sales
of tea were "in the course of export out of the territory of
India", and thus exempt ... necessarily to be
regarded as one in the course of export, unless the sale
occasions export. Etymological the expression
Supreme Court of India
Conditions of Sale of Coffee in the course of Export" framed
by it and the Registered Exporters participate in such ... this Court to the
expression "in the course of export", and, according to
these decisions the last sale, immediately preceding
Supreme Court of India
shall be deemed
to take place in the course of
export of goods out of the
territory of India only ... being levied but sale in the course of export would not
exclude the applicability of the levy of purchase
Supreme Court of India
India by being treated as
sale in the course of exports. It is trite to observe that
the phraseology 'sale ... purchase in the course of export'
as employed by section 5(1) of the Central sales
Supreme Court of India
said to
have taken place in the course of export of the goods out of the
territory of India within ... purpose of
export", Question (b) refers to "the course of export". Mr. Mitra on
behalf of the Board of Revenue
Calcutta High Court
that the same had been purchased in the course of export.
7. In his notice No. 3010136 dated 24th ... Your contentions that the purchases were in the course of export as
the purchases were made in pursuance
Karnataka High Court
Nepal
purchasers be treated as sales in the course of export of goods out
of the territory of India ... that the sales aforesaid took, place in the course of export of
the goods out of the territory of India
Patna High Court
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