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Those goods

of the sub-s. and it is therefore obvious that the goods purchased by the assessee and the goods exported by him must be the same, Sterling Foods v. State of Karnataka, AIR 1986 SC 1809 (1811): (1986)

Tariff

ss. 22(1)(a) and 29] Means a schedule or system of duties im-posed by a government on imported or exported goods, Black's Law Dictionary, 7th Edn., p. 1469.

Taken

proper perspective. A person cannot take the benefit unless final order of assessment is passed, Shree Hari Chemicals Export Ltd. v. Union of India, (2006) 1 SCC 396.

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Software

Software, means any computer programme, data-base, drawing, design, audio/video signals, any information by whatever name called in or on any medium other than in or on any physical medium. [Foreign Exchange Management (Export of Goods and...

Palagium

Palagium, a duty to lords of manors for exporting and importing vessels of wine at any of their ports, Jac. Law Dict.

Smuggling

them. It may be committed indifferently either upon the excise or customs revenue. The crime of importing or exporting illegal articles or articles on which duties have not been paid, Black's Law Dictionary, 7th Edn., p. 1394.

Sexual harassment

her work performance and had the effect of creating an intimidating or hostile working environment for her, Apparel Export Promotion Council v. A. K. Chopra, AIR 1999 SC 625 (633): (1999) 1 SCC 759.

Sale in the State

can only mean a local sale or an intrastate sale as opposed to sale in the course of export or in the course of inter-State trade or commerce, State of Karnataka v. BM Ashraf & Co., (1997)

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

Re-transfer

transfer of any item notified under this Act from any country of entity of which it has been exported from India, to yet another country or entity. [Weapons of Mass Destruction and their Delivery System (Prohibition of

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