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Prohibited goods

Matched in: Term Prohibited goods

Sale within the course of export

Matched in: Term Sale within the course of export

Import into and export out of

Matched in: Term Import into and export out of

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Full amount payable by the foreign buyer in resect of the goods

Matched in: Term Full amount payable by the foreign buyer in resect of the goods

In the course of

In the course of, the series of transactions which necessarily precede export or import of goods will come within the purview of this clause, State of Travancore-Cochin v. Bombay Company

Income arising out of business of export

Matched in: Term Income arising out of business of export

Exported from

The words 'exported from' do not merely indicate 'taking out' but have reference to the taking out of goods which had become part and parcel of the mass of the property of the local area and will … Exported from, The words 'exported from' do not merely indicate 'taking out' but have reference to the taking out

Payable

mean merely the total amount which is due from the foreign buyer in respect of the goods actually exported; and what would be due from a foreign buyer has to be merely the price which he has

Entry

In relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry referred to

Salary or wages

(1997) 7 SCC 190. Sale, taking place not only during the activities directed to the end of the exportation of the goods out of the country but also as part of or connected with such activities and

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