https://www.taxtmi.com/caselaws?id=249076 Purchase tax could not be levied under the Gujarat VAT Act on capital goods and fuel used by SEZ units because the Gujarat SEZ Act granted a tax exemption within the Zone and gave that Act overriding effect over other laws. The later insertion of the purchase-tax mechanism in the VAT Act did not contain a clear non obstante clause or express override of the SEZ exemption. In taxing statutes, liability must arise from clear words and cannot be imposed by implication. The demand was therefore invalid and was quashed. en-us Wed, 16 Apr 2014 00:00:00 +0530 Wed, 06 Aug 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249076 Purchase tax could not be levied under the Gujarat VAT Act on capital goods and fuel used by SEZ units because the Gujarat SEZ Act granted a tax exemption within the Zone and gave that Act overriding effect over other laws. The later insertion of the purchase-tax mechanism in the VAT Act did not contain a clear non obstante clause or express override of the SEZ exemption. In taxing statutes, liability must arise from clear words and cannot be imposed by implication. The demand was therefore invalid and was quashed. Case-Laws VAT and Sales Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249076