https://www.taxtmi.com/caselaws?id=257230 Special additional duty on inter-unit transfers from a 100% EOU to a sister unit in the DTA was held not payable where no State Government notification exempting the goods from sales tax, VAT or CST existed. The Tribunal applied Notification No. 23/2003-CE and held that the relevant condition for denying the benefit is the existence of a State exemption notification; a mere inter-unit transfer is not, by itself, a sales transaction attracting sales tax. As no such exemption notification was shown, the condition for denial was not satisfied, and the duty demand was set aside in favour of the assessee. en-us Tue, 09 Sep 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257230 Special additional duty on inter-unit transfers from a 100% EOU to a sister unit in the DTA was held not payable where no State Government notification exempting the goods from sales tax, VAT or CST existed. The Tribunal applied Notification No. 23/2003-CE and held that the relevant condition for denying the benefit is the existence of a State exemption notification; a mere inter-unit transfer is not, by itself, a sales transaction attracting sales tax. As no such exemption notification was shown, the condition for denial was not satisfied, and the duty demand was set aside in favour of the assessee. Case-Laws Central Excise Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257230