https://www.taxtmi.com/forum/issue?id=1178 Whether a manufacturer who pays central sales tax on goods sent under a sale-in-transit route to an EOU or similar duty-free unit can claim refund of that CST depends on whether the supply qualifies for the statutory exemption. Replies in the thread distinguish supplies to Special Economic Zones-which are identified as enjoying CST exemption under the cited provisions-from supplies to EOUs, and indicate that exemption under Section 6(2)(b) and the subsection of Section 8 determine whether CST is leviable and hence whether refund or input recovery arises. en-us Fri, 15 May 2009 09:57:32 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1178 Whether a manufacturer who pays central sales tax on goods sent under a sale-in-transit route to an EOU or similar duty-free unit can claim refund of that CST depends on whether the supply qualifies for the statutory exemption. Replies in the thread distinguish supplies to Special Economic Zones-which are identified as enjoying CST exemption under the cited provisions-from supplies to EOUs, and indicate that exemption under Section 6(2)(b) and the subsection of Section 8 determine whether CST is leviable and hence whether refund or input recovery arises. Discussion-Forum VAT / Sales Tax Fri, 15 May 2009 09:57:32 +0530 https://www.taxtmi.com/forum/issue?id=1178