export of trading goods, the same proportion as the amount of export turnover specified in the said certificate bears to the total export turnover ... purposes of this sub-section,- (a) "adjusted export turnover" means the export turnover as reduced by the export turnover in respect of trading goods
Sales Tax Act, 1956
5. When is a sale or purchase of goods said to take place in the course of import or export ... section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory
possess; (va) the manufacture, possession, transport, import inter-State, export inter-State, sale, purchase, consumption and use of essential narcotic drugs: Provided that where ... earlier. (vi) the manufacture, possession, transport import inter-State, export inter-State, sale, purchase, consumption or use of psychotropic substances; (vii) the import into India
authorises
other exporters to effect such exports. For effecting
exports through other exporters the Coffee Board
periodically conducts auctions known as 'export auctions ... authorises other exporters to effect such exports. For
effecting exports through other exporters the Coffee Board
periodically conducts auctions known as "export auctions
sale or purchase of goods-Sales " outside the
State " -Sales "in the course of " import or export-Sales ... their import or export
journey. and (iii) the last purchase by the exporter with a
view to export and the first sale by the importer
seller to export, there must be an obligation to export and
there must be an actual export. [190BC]
(b) The sale of mineral ores ... which causes the export to take place or is
the immediate cause of the export. To establish export a
person exporting and a person importing
Constitution of India, Article 286 (1) (b)-- Sales
tax--Exemption of sales in the course of export or
import--Meaning of "in the course ... series of
transactions, the sale has taken place, such a sale is
exempted from the levy of sales tax. The sale may have
taken place
class of export transactions or any class of goods or class of exporters, the exporter shall, prior to the export of the goods, comply with ... class of goods or class of exporters, or in respect of export to any destination, the practice of exporting goods in accordance with any term
extracted through lancing; (ii) the possession, transport, import inter-State, export inter-State, sale, purchase, consumption and use of opium; (iii) the cultivation ... poppy straw warehoused and the removal of such poppy straw for sale or export inter-State or export from India; to levy fees for such
only mean a local sale or a
intra-state sale as opposed to sale in the course of export
sale or a intra-state sale ... goods sold either could be
intra-state sale, inter-state sale or sale in the course of
export within the meaning of section
