Amendment of section 5

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..... fter sub-section (3), the following sub-sections shall be inserted, namely: '(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the good .....

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..... deemed to take place in the course of the export of goods out of the territory of India. Explanation:- For the purposes of this sub-section, "designated Indian carrier" means any carrier which the .....

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