https://www.taxtmi.com/caselaws?id=181888 Capital goods imported into a Special Economic Zone and retained under bond in a customs warehouse were treated as part of a duty-free enclave and, until crossing the customs frontiers for home consumption, were not subject to sales tax under the CST or KGST regimes. The Special Economic Zones framework and the Export-Import Policy recognised the zone as a distinct statutory territory for trade operations, duties and tariffs, with the SEZ Act, 2005 giving overriding effect. On that basis, detention and sales tax proceedings at the pre-clearance stage were unsustainable, and the amount deposited for release was directed to be refunded. en-us Tue, 03 Mar 2015 00:00:00 +0530 Mon, 17 Oct 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181888 Capital goods imported into a Special Economic Zone and retained under bond in a customs warehouse were treated as part of a duty-free enclave and, until crossing the customs frontiers for home consumption, were not subject to sales tax under the CST or KGST regimes. The Special Economic Zones framework and the Export-Import Policy recognised the zone as a distinct statutory territory for trade operations, duties and tariffs, with the SEZ Act, 2005 giving overriding effect. On that basis, detention and sales tax proceedings at the pre-clearance stage were unsustainable, and the amount deposited for release was directed to be refunded. Case-Laws VAT and Sales Tax Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181888