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VAT - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Export of goods - when property in the goods passes to the buyer ...


Goods Export Defined: Property Transfer Occurs Post-Customs Frontier for Foreign Export from India.

August 30, 2014

Case Laws     VAT and Sales Tax     HC

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

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