TMI BlogExport of goods - when property in the goods passes to the buyer after they have crossed the customs...Export of goods - when property in the goods passes to the buyer after they have crossed the customs frontier for the purpose of export to a foreign country, the sale is “in the course of export” out of the territory of India. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|