https://www.taxtmi.com/caselaws?id=167894 Goods supplied for an authorised Special Economic Zone project are treated as exempt from value added tax under the Andhra Pradesh VAT framework read with the Special Economic Zones Act and Rules. The exemption is not defeated merely because the selling dealer is unregistered, where the goods are consigned for SEZ project use and supported by the relevant documents. Check-post detention under the VAT detention provisions is not sustainable when no tax is payable on the goods carried, so a detention notice based on alleged non-registration or discrepancy cannot stand in the face of the exemption. en-us Wed, 16 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167894 Goods supplied for an authorised Special Economic Zone project are treated as exempt from value added tax under the Andhra Pradesh VAT framework read with the Special Economic Zones Act and Rules. The exemption is not defeated merely because the selling dealer is unregistered, where the goods are consigned for SEZ project use and supported by the relevant documents. Check-post detention under the VAT detention provisions is not sustainable when no tax is payable on the goods carried, so a detention notice based on alleged non-registration or discrepancy cannot stand in the face of the exemption. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167894