How to spool sql result into a file

Hi All,

I am trying to spool the output of a SQL into a file , but i am unable to format the output . I did this in sql* plus

SQL> SET SERVEROUTPUT ON FORMAT WRAPPED

SQL> SET VERIFY OFF

SQL> set define on

SQL> column FOB_DATE heading 'FOB_DATE '

SQL> column SHIP_DATE heading 'SHIP_DATE'

SQL> column EXEMPTION_ID heading 'EXEMPTION_ID'

SQL> column TAX_PRECED heading 'TAX_PRECED'

SQL> column TAX_CODE_SRC heading 'TAX_CODE_SRC'

SQL> column TAX_CODE heading 'TAX_CODE'

SQL> column TAX_RATE_CODE heading 'TAX_RATE_CODE'

SQL> column REASON_CODE_NAME heading 'REASON_CODE_NAME'