https://www.taxtmi.com/caselaws?id=167688 An exemption notification granting nil entry tax to a one hundred per cent export oriented unit had to be strictly complied with, including use of the imported goods in the manufacture of export goods and export of the entire production subject to permitted relaxation. Because the DG sets were used to generate power for the domestic tariff area unit and exports were negligible during the relevant period, the conditions of the notification were breached. The unit therefore lost eligibility for the exemption, and entry tax, interest and penalty were held recoverable under the notification and the enabling provision. en-us Fri, 31 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167688 An exemption notification granting nil entry tax to a one hundred per cent export oriented unit had to be strictly complied with, including use of the imported goods in the manufacture of export goods and export of the entire production subject to permitted relaxation. Because the DG sets were used to generate power for the domestic tariff area unit and exports were negligible during the relevant period, the conditions of the notification were breached. The unit therefore lost eligibility for the exemption, and entry tax, interest and penalty were held recoverable under the notification and the enabling provision. Case-Laws VAT and Sales Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167688