Inter State sales exemption for goods supplied to authorised Special Economic Zone units and developers, with prescribed declaration requirements. The amendment to section 8 exempts from tax inter State sales of goods to a registered dealer authorised to establish, operate, maintain or develop a unit in a Special Economic Zone, or to a registered dealer authorised as SEZ developer, when the goods are for setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re engineering, packaging or for use as packing material or accessories; it also reassigns the prescribed declaration to the authority specified by the Central Government under the substituted provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter State sales exemption for goods supplied to authorised Special Economic Zone units and developers, with prescribed declaration requirements.
The amendment to section 8 exempts from tax inter State sales of goods to a registered dealer authorised to establish, operate, maintain or develop a unit in a Special Economic Zone, or to a registered dealer authorised as SEZ developer, when the goods are for setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re engineering, packaging or for use as packing material or accessories; it also reassigns the prescribed declaration to the authority specified by the Central Government under the substituted provision.
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