Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act] Union of India - Subsection Section 3(2)(d) in The Taxation Laws (Amendment) Act, 2003 (d)ninety per cent. or more of its sales during the previous year relevant to the assessment year are by way of exports of the eligible articles or things;