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        DTA Sale of Power by EOUs and units in EPZ/SEZ/EHTP/STP– De-linking of Such Sale from the DTA Sale Entitlement of the Units-Reg

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        De-linking domestic sale of surplus power: domestic sales by EOUs in DTA not counted against DTA sale entitlement. De-linking of domestic sale of surplus power by EOUs and export-zone units from domestic sale entitlements: sales of surplus captive-generated power in the DTA, permitted only after payment of duty foregone on inputs, are not treated as finished products and therefore shall not be counted against the unit's domestic sale entitlement under the Exim Policy. Development Commissioners must ensure captive plant capacity matches unit requirements and the earlier circular is modified accordingly.
                        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.

                              De-linking domestic sale of surplus power: domestic sales by EOUs in DTA not counted against DTA sale entitlement.

                              De-linking of domestic sale of surplus power by EOUs and export-zone units from domestic sale entitlements: sales of surplus captive-generated power in the DTA, permitted only after payment of duty foregone on inputs, are not treated as finished products and therefore shall not be counted against the unit's domestic sale entitlement under the Exim Policy. Development Commissioners must ensure captive plant capacity matches unit requirements and the earlier circular is modified accordingly.





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                              ActsIncome Tax
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