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"3.5. I have gone through the facts of the case and the law. The export turnover is specifically defined in Explanation 1(i) of the section itself. For ready reference, it is reproduced as under:-

Explanation 1: - For the purposes of this section -

(i) "export turnover" means the consideration in respect of export by the undertaking, being the Unit of articles or things or services received in or brought into, India by the assessee but does not include freight, telecommunication charges or insurance attributable to the delivery of the articles or things M/s. Gokul Overseas vs. Asst.Year - 2009-10 outside India or expenses. If any, incurred in foreign exchange in rendering of services (including computer software) outside India;

S.l0AA                     s.l0A                      s.l0B                      s.l0BA

Explanation 1 (i)          Explanation    2 (iv)      Explanation 2(iii)         Explanation (c)

"export turnover"          "export turnover"          "export turnover"          "export turnover"
means the consideration    means the consideration    means the consideration    means the consideration
in    respect     of       in     respect    of       in     respect of          in    respect of
export by the              export by the              export by the              export by the
undertaking, being the     undertaking       of       undertaking       of       undertaking       of
Unit of articles or        articles or things or      articles or things or      eligible articles or
things or                  computer software computer software          things received in,
services received in,      received in, or            received in, or            or brought into, India
or brought       into,     brought into, India by     brought into, India by     by the assessee
India     by the           the assessee          in   the assessee          in   in convertible
assessee        but does   convertible                convertible
not include freight,
telecommunication
                                                                                 foreign exchange

                                                               M/s. Gokul Overseas vs.
                                                                  Asst.Year - 2009-10
                                           - 10 -

charges or insurance       foreign exchange           foreign exchange           in
attributable     to the    in                         in                         accordance with sub-
delivery of the articles   accordance with sub-       accordance with sub-       section     (3), but
or things outside India    section     (3), but       section (3), but           does     not include
or expenses, if any,       does not                   does not                   freight,
incurred in foreign        include freight,           include freight,           telecommunication
exchange in rendering      telecommunication          telecommunication          charges or insurance
of services (including     charges or insurance       charges or insurance       attributable to the
computer software)         attributable to the        attributable to the        delivery of the articles
outside India;             delivery of the articles   delivery of the articles   or things outside India;
                           or things or computer      or things or computer
software outside India     software outside India
                           or expenses, if any,       or expenses, if any,
                           incurred in foreign        incurred in foreign
                           exchange in providing      exchange in providing
                           the technical services     the technical services
                           outside India;             outside India;


Explanation 1 (ii)                                                               Explanation (d)



"export in                Term "Export" not Term "Export" not                    "export out of India"
relation to the Special defined.            defined.                             shall not include any
Economic Zones"                                                                  transaction by way of
means taking goods or                                                            sale or otherwise, in a
providing services out                                                           shop, emporium or any
of India from a Special                                                          other establishment
Economic Zone by                                                                 situate in India, not
land, sea, air, or by any                                                        involving clearance of
other mode, whether                                                              any customs station as
physical or otherwise;                                                           defined in the Customs
                                                                                 Act, 1962 (52 of 1962).