Exemption from central sales tax for goods used in authorized SEZ operations, subject to declaration requirements. Rule 32 exempted levy of Central Sales Tax on sale or purchase of goods (excluding newspapers) meant for authorized operations by the Developer or Unit under the Special Economic Zones Rules, 2006, subject to a proviso requiring a dealer effecting inter-state sales to a registered dealer to furnish a declaration in Form - I under the Central Sales Tax (Registration and Turnover) Rules, 1957; the provision was omitted by Notification G.S.R. 909(E) dated 19-09-2018, w.e.f. 19-09-2018.