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TMI BlogMeaning of Export for the purpose of ection 10B -There will be no export out of India if two conditions...Meaning of Export for the purpose of ection 10B -There will be no export out of India if two conditions are cumulatively fulfilled, (a) it is a transaction by way of sale or otherwise in a shop, emporium or establishment situate in India, and (b) that it does not involve clearance in any customs station as defined in the Customs Act..... - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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