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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>TCS on sale of goods not collectible where goods are exported, confirming exports fall outside its scope.</h1> Tax collected at source under Section 206C(1H) on sale of goods is not collectible in respect of goods exported out of India, because the provision's reach is confined to domestic sale transactions and does not extend to export transactions.

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