Occasions Export - Definition - Law Dictionary Home Dictionary Definition occasions-export

Definition :

Occasions export, where the sale was not directly and substantially connected with export, and where between the seller and ultimate buyers intermediaries were involved, such a sale would not occasion any export, Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax, AIR 1976 SC 410 (412). [Central Sales Tax Act, 1956, s. 5(1)]