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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: government may notify domestic supplies as deemed exports when goods remain in India and payment is in rupees.</h1> The Government, on the Council's recommendation, may notify certain 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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