https://www.taxtmi.com/caselaws?id=165370 Exemption on supplies to an industrial unit in a Special Economic Zone cannot be refused solely because the supplier was not registered at the time of sale, where section 6(7) of the Kerala Value Added Tax Act and rule 12C do not expressly impose that condition. The Court noted that the declaration form focuses on the purchaser's particulars and TIN, and that the exemption benefit is intended for the SEZ industrial unit. The supplier's delayed registration was therefore not a valid technical ground for denial, although the assessing officer must still examine on remand whether the goods supplied fall within section 6(7). en-us Tue, 23 Mar 2010 00:00:00 +0530 Wed, 02 Jul 2014 12:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165370 Exemption on supplies to an industrial unit in a Special Economic Zone cannot be refused solely because the supplier was not registered at the time of sale, where section 6(7) of the Kerala Value Added Tax Act and rule 12C do not expressly impose that condition. The Court noted that the declaration form focuses on the purchaser's particulars and TIN, and that the exemption benefit is intended for the SEZ industrial unit. The supplier's delayed registration was therefore not a valid technical ground for denial, although the assessing officer must still examine on remand whether the goods supplied fall within section 6(7). Case-Laws VAT and Sales Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165370