1982 (11) TMI 160

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..... ctions involved in this case are export sales or merely local sales. The stand taken by the departmental authorities was that, although, ultimately, the goods went out of this country, so far as the assessees were concerned, the transactions put through by them were only to purchasers resident in India who, in turn, must be held to have exported the goods to foreign purchasers. The Tribunal exami .....

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