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          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.

          <h1>Deemed exports: supplies made in India not leaving the country notified when payment is in rupees or convertible forex.</h1> The Government may, on Council recommendation, notify supplies as deemed exports where goods manufactured in India do not leave the country and payment is received in Indian rupees or in convertible foreign exchange.

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