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[Cites 0, Cited by 0] [Section 3(7)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(7)(c) in The Taxation Laws (Amendment) Act, 2003

(c)" export turnover" means the consideration in respect of export by the undertaking of eligible articles or things received in, or brought into, India by the assessee in convertible foreign exchange in accordance with sub- section (3), but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things outside India;