https://www.taxtmi.com/caselaws?id=328606 A 100% EOU clearing goods to its own DTA unit on stock transfer basis remained entitled to exemption from Special Additional Duty under Notification No. 23/2003-CE because the goods were not exempted by any State Government notification or order from sales tax or VAT. Mere non-payment of sales tax on an inter-unit transfer was not treated as a State-granted exemption, and the fact that the same goods would attract tax if sold to independent DTA buyers did not alter the position. Applying the Micro Inks principle, the exemption was available and the SAD demand was unsustainable. en-us Wed, 25 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328606 A 100% EOU clearing goods to its own DTA unit on stock transfer basis remained entitled to exemption from Special Additional Duty under Notification No. 23/2003-CE because the goods were not exempted by any State Government notification or order from sales tax or VAT. Mere non-payment of sales tax on an inter-unit transfer was not treated as a State-granted exemption, and the fact that the same goods would attract tax if sold to independent DTA buyers did not alter the position. Applying the Micro Inks principle, the exemption was available and the SAD demand was unsustainable. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328606