Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Tools

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Import and Export

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."export" from the Latin word exportare which means "to carry out" but these words were not to be interpreted only according to their literal derivations. Lexico-logically these do not have any reference to goods in "transit" a word derived from transire bearing a meaning similar to transport, i.e., to go across. The dictionary meaning of the words "import" and "export" is not restricted to their d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t any reference to the ordinary connotation of these words as used in the commercial sense, the decided cases in India have ascribed too general a meaning to these words which it appears from the setting, context and history of the clause was not intended. The effect of the construction of 'import' or 'export' in the manner insisted upon by the respondent would make rail-borne go....