Amendment of section 5

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..... n (3), the following sub-sections shall be inserted, namely: '(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to .....

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..... place in the course of the export of goods out of the territory of India. Explanation:-For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Governme .....

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