https://www.taxtmi.com/caselaws?id=268073 A sale from the Domestic Tariff Area to a Special Economic Zone unit is not treated, by that fact alone, as an export under Article 286 of the Constitution or Section 5(1) of the Central Sales Tax Act, 1956. Export requires movement of goods outside the territory of India in the statutory sense, or a sale that directly occasions such export. The Special Economic Zones Act, 2005 provides distinct exemptions and definitions, but does not convert every DTA-to-SEZ supply into an export sale for CST or constitutional purposes. On that reasoning, the levy of value added tax was upheld and the writ petition was dismissed. en-us Tue, 03 Nov 2015 00:00:00 +0530 Mon, 13 Feb 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268073 A sale from the Domestic Tariff Area to a Special Economic Zone unit is not treated, by that fact alone, as an export under Article 286 of the Constitution or Section 5(1) of the Central Sales Tax Act, 1956. Export requires movement of goods outside the territory of India in the statutory sense, or a sale that directly occasions such export. The Special Economic Zones Act, 2005 provides distinct exemptions and definitions, but does not convert every DTA-to-SEZ supply into an export sale for CST or constitutional purposes. On that reasoning, the levy of value added tax was upheld and the writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268073