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Reopening of assessments on account of retrospective amendment made in section 80HHC in respect of ``counter'' sales to foreign tourists in shops and emporia, etc., located in India--Clarification regarding
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....n shops and emporia, etc., located in India--Clarification regarding Circular No. 624 Dated 23/1/1992 The issue whether sale of goods to foreigners in shops or other establishments situated in India is "export", has been the subject-matter of considerable litigation. The Department's view, all along, has been that such sales over the counters within India do not constitute exports and, therefo....