https://www.taxtmi.com/caselaws?id=268270 SEZ exemption provisions must be confined to goods used for authorised operations; inter-State stock transfers from a warehouse in the SEZ, after removal to the domestic tariff area, did not qualify for exemption and attracted the purchase tax consequences under the governing State and SEZ statutes. The challenge to rectification also failed because the petitions sought to reopen assessment conclusions, no mistake apparent on the face of the record was shown, and the assessee had an alternative appellate remedy. The Madras HC therefore sustained the assessment orders and the orders rejecting rectification. en-us Wed, 15 Jul 2015 00:00:00 +0530 Wed, 11 Jan 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268270 SEZ exemption provisions must be confined to goods used for authorised operations; inter-State stock transfers from a warehouse in the SEZ, after removal to the domestic tariff area, did not qualify for exemption and attracted the purchase tax consequences under the governing State and SEZ statutes. The challenge to rectification also failed because the petitions sought to reopen assessment conclusions, no mistake apparent on the face of the record was shown, and the assessee had an alternative appellate remedy. The Madras HC therefore sustained the assessment orders and the orders rejecting rectification. Case-Laws VAT and Sales Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268270