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    <title>Clarification on place of removal circular</title>
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    <description>Place of removal is determined by when property in the goods passes from seller to buyer; sale or transfer of ownership is the operative factor. Transport charges, inclusion of carriage in value, insurance payments and allocation of risk are not relevant to ascertaining place of removal. Transfer of possession to the buyer can likewise indicate the place of removal where it evidences the transfer of property.</description>
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    <pubDate>Wed, 29 Oct 2014 18:47:17 +0530</pubDate>
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      <description>Place of removal is determined by when property in the goods passes from seller to buyer; sale or transfer of ownership is the operative factor. Transport charges, inclusion of carriage in value, insurance payments and allocation of risk are not relevant to ascertaining place of removal. Transfer of possession to the buyer can likewise indicate the place of removal where it evidences the transfer of property.</description>
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