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of <h1>Court grants exemption in sales to SEZ despite lack of registration at time of sales. Petitioner to provide documentation for reconsideration</h1> <h3>Chandra Interiors Versus State of Kerala</h3> The court allowed the revision case, setting aside the Tribunal's order that denied exemption on sales to an industrial unit in the Special Economic Zone ... - Issues involved: Whether exemption on sales made to an industrial unit in the Special Economic Zone under section 6(7) of the Kerala Value Added Tax Act was rightly disallowed due to lack of registration by the petitioner at the time of sales.In this tax revision case, the petitioner had started business, including supplying materials to an industrial unit in the Special Economic Zone in 2006, but did not obtain registration under the KVAT Act until January 22, 2009. The industrial unit provided form No. 43 for the petitioner to claim exemption on supplies, but exemption was denied because the petitioner was not a registered dealer at the time of sales. The Tribunal confirmed the assessment, leading to this revision case being filed.Upon review, the court found that while the form required the supplier to be a registered dealer, the Act did not explicitly state that registration at the time of supply was necessary for granting exemption. The petitioner eventually registered under the KVAT Act in 2009. The court held that since the benefit of exemption goes to the purchasing industrial unit, it should not be denied to the petitioner solely on the grounds of lack of registration at the time of sales. The court allowed the revision case, set aside the Tribunal's order, and remanded the matter to the assessing officer for reconsideration of exemption based on merits.The court clarified that exemption on sales to the industrial unit in the Special Economic Zone should not be denied solely due to lack of registration at the time of sales. The petitioner was directed to provide necessary documents, evidence, and declarations to the assessing officer for revised assessment, to be completed within two months from the date of the judgment.
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