Reopening of assessments on account of retrospective amendment made in section 80HHC in respect of ``counter'' sales to foreign tourists in shops and emporia, etc., located in India--Clarification regarding

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..... n tourists in shops and emporia, etc., located in India--Clarification regarding Circular No. 624 Dated 23/1/1992 The issue whether sale of goods to foreigners in shops or other establishments situated in India is "export", has been the subject-matter of considerable litigation. The Department's view, all along, has been that such sales over the counters within India do not constitute .....

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..... t has been decided that past cases where assessments have already been completed would not be reopened with a view to check up whether "counter" sales have been treated as exports for purposes of relief under section 80HHC. Where, however, the records of the assessee clearly show that such sales over the counter have been given relief under section 80HHC, the Assessing Officer will have to take ne .....

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