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1993 (3) TMI 195 - AT - Income TaxExtract: .......premises and the officers does not mean the said provisions are applicable for sales effected within India nor the said provisions can help to treat the sales as export turnover. In this view of the matter, we are of the opinion that the view held by the CIT (Appeals) is not correct. 16. In the result, the revenue succeeds and the appeal is allowed
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