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of <h1>SEZ Developers and Units Gain Tax Exemption for Authorized Interstate Goods Under Central Sales Tax Act</h1> The statutory provision outlines exemption from Central Sales Tax for goods used in Special Economic Zones (SEZ) by developers or units undertaking authorized operations. Sellers must provide a declaration in prescribed form when selling goods interstate to a registered dealer under the Central Sales Tax Act. The provision aims to facilitate tax-free transactions within SEZ frameworks.
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