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Tools, Exportation of

Tools, Exportation of. This was formerly a criminal offence, but it is no longer so, since the restrictions upon trade

Sale within the course of export

Sale within the course of export, a purchase for the purpose of export like production or manufacture for export, is only an act preparatory

In the course of export

In the course of export, the concept of export in Art. 286 of the Constitution of India postulates just as the word import,

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In the course of the export

In the course of the export, the law is now well settled that if the property in the goods passes to the buyer after

Brought into and immediate exportation

Brought into and immediate exportation, Expressions 'brought into' and 'immediate exportation' do not comprehend within their sweep the continuous process of transit of

Income arising out of business of export

Income arising out of business of export, bring within its sweep not only export of any goods or merchandise manufactured or possessed by assessee but

Klipfish

Dried cod exported from Norway

exp.

exp. expense, export, express

Reeumlxport

To export again as what has been imported

Processing

Welfare Fund Board v. Fancy Food, 1995 (4) JT (SC) 15: (1995) 4 SCC 341. (See Maine Products Export Development Authority Act, 1972) Means a sequence of operations of changes under-gone. The term 'processing' merely has to

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