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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