Export declaration requirement: seller must obtain prescribed exporter declaration; ATF purchases by designated carriers deemed exports. The amendment adds that sub-section (3) will not apply unless the selling dealer furnishes to the prescribed authority a prescribed, signed declaration by the exporter purchaser; and purchases of Aviation Turbine Fuel by a designated Indian carrier for international flights are deemed sales in the course of export, with designated carriers specified by government notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export declaration requirement: seller must obtain prescribed exporter declaration; ATF purchases by designated carriers deemed exports.
The amendment adds that sub-section (3) will not apply unless the selling dealer furnishes to the prescribed authority a prescribed, signed declaration by the exporter purchaser; and purchases of Aviation Turbine Fuel by a designated Indian carrier for international flights are deemed sales in the course of export, with designated carriers specified by government notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
