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Issues: Whether supply of ready mix concrete to a unit in a Special Economic Zone was exempt from tax under the Tamil Nadu Value Added Tax Act, 2006 and the relevant Government notification.
Analysis: The clarification was sought under the statutory provision enabling rulings on rate of tax. The exemption notification for sales to a registered dealer for authorised use in a Special Economic Zone was examined along with the saving provision preserving the notification. On the facts stated, the supply of ready mix concrete to the SEZ fell within the exempted category under the notification and its conditions.
Conclusion: Supply of ready mix concrete to the SEZ was held to be exempt from tax in terms of G.O. Ms. No. 193 dated 30.12.2006.