In the course of the export, the law is now well settled that if the property in the goods passes to the buyer after they have for the purpose of export to a foreign country, crossed the customs frontier the sale has taken place in course of the export out of the territory of India, B.K. Wadeyar v. Daulatram Rameshwarlal, AIR 1961 SC 311 (313): (1961) 1 SCR 924.
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