https://www.taxtmi.com/caselaws?id=211911 The court upheld the imposition of Central Sales Tax (CST) on sales from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA), ruling that SEZ Act does not provide exemption from CST for such sales. It clarified that SEZ should not be considered a territory outside India for CST purposes. The court also confirmed that sales from SEZ to DTA are subject to customs duties but not automatically exempt from CST. Validity of State Government notifications withdrawing CST exemption was upheld. The court directed the petitioner to follow statutory appeal process for issues concerning rejected account books, dismissing the writ petition. en-us Fri, 11 Feb 2011 00:00:00 +0530 Tue, 30 Sep 2014 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211911 The court upheld the imposition of Central Sales Tax (CST) on sales from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA), ruling that SEZ Act does not provide exemption from CST for such sales. It clarified that SEZ should not be considered a territory outside India for CST purposes. The court also confirmed that sales from SEZ to DTA are subject to customs duties but not automatically exempt from CST. Validity of State Government notifications withdrawing CST exemption was upheld. The court directed the petitioner to follow statutory appeal process for issues concerning rejected account books, dismissing the writ petition. Case-Laws VAT and Sales Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211911