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    <title>Mumbai Sugar Exports.</title>
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    <description>Whether an upstream supplier qualifies for Deemed Export relief when goods are exported by another party: the entitlement is generally confined to the last domestic sale antecedent to the export. An intermediary or earlier domestic supplier that is not the final seller before export ordinarily does not satisfy deemed export eligibility, so an upstream supplier in a chain is unlikely to receive deemed export VAT/CST benefit.</description>
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      <description>Whether an upstream supplier qualifies for Deemed Export relief when goods are exported by another party: the entitlement is generally confined to the last domestic sale antecedent to the export. An intermediary or earlier domestic supplier that is not the final seller before export ordinarily does not satisfy deemed export eligibility, so an upstream supplier in a chain is unlikely to receive deemed export VAT/CST benefit.</description>
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