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1968 (4) TMI 71 - ALLAHABAD HIGH COURTExtract: .......actual export of the sold goods to a foreign destination is an essential element of a sale in the course of export out of the territory of India. Without such export the sale cannot be said to have occasioned the export of the goods out of the territory of India. In the result the appeal fails and is dismissed with costs which we assess at Rs. 200.
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