https://www.taxtmi.com/caselaws?id=165811 A registered 100 per cent export oriented unit purchasing raw rubber within the State for manufacture was entitled to the exemption granted under G.O. Ms. No. 528/CT & RE dated 21.11.1997. The Court held that the statutory levy at the last purchase point under item 33(ii) of Part C of the First Schedule could not override the exemption under section 17 and the Government Order, and the benefit was not confined to purchases from another export oriented unit. The assessment was therefore unsustainable and the exemption had to be granted. en-us Tue, 05 Apr 2011 00:00:00 +0530 Tue, 16 Sep 2014 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165811 A registered 100 per cent export oriented unit purchasing raw rubber within the State for manufacture was entitled to the exemption granted under G.O. Ms. No. 528/CT & RE dated 21.11.1997. The Court held that the statutory levy at the last purchase point under item 33(ii) of Part C of the First Schedule could not override the exemption under section 17 and the Government Order, and the benefit was not confined to purchases from another export oriented unit. The assessment was therefore unsustainable and the exemption had to be granted. Case-Laws VAT and Sales Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165811