Occasions Export
Legal definition for Indian law research
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)]
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