Special additional duty exemption for SEZ manufactured goods sold in domestic tariff area when not state sales tax exempt. A nil rate of special additional duty is specified for goods manufactured by a Special Economic Zone unit and brought into the domestic tariff area for sale, provided those goods are not exempt from state sales tax when sold domestically; the exemption excludes transfers on a stock transfer basis to a domestic tariff area unit and adopts the established statutory meaning of 'manufacture,' with a specified commencement date.
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.
Special additional duty exemption for SEZ manufactured goods sold in domestic tariff area when not state sales tax exempt.
A nil rate of special additional duty is specified for goods manufactured by a Special Economic Zone unit and brought into the domestic tariff area for sale, provided those goods are not exempt from state sales tax when sold domestically; the exemption excludes transfers on a stock transfer basis to a domestic tariff area unit and adopts the established statutory meaning of "manufacture," with a specified commencement date.
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