https://www.taxtmi.com/caselaws?id=329544 Sales of ready-mix concrete to a Special Economic Zone developer were held to fall within the State's exemption regime, because the claim rested on G.O.Ms.No.193 dated 30.12.2006, as reiterated by Circular No.25 of 2014 and the notification dated 29.01.2016, which exempt sales to a registered dealer for setting up, operation or maintenance of a unit in an SEZ or for development, operation and maintenance of the SEZ by the developer. The assessing authority wrongly rejected the claim on a zero-rating analysis and on a decision based on a different legal foundation. The assessment orders were therefore interfered with and remitted for fresh consideration in accordance with law. en-us Tue, 28 Jun 2016 00:00:00 +0530 Tue, 05 Jul 2016 12:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329544 Sales of ready-mix concrete to a Special Economic Zone developer were held to fall within the State's exemption regime, because the claim rested on G.O.Ms.No.193 dated 30.12.2006, as reiterated by Circular No.25 of 2014 and the notification dated 29.01.2016, which exempt sales to a registered dealer for setting up, operation or maintenance of a unit in an SEZ or for development, operation and maintenance of the SEZ by the developer. The assessing authority wrongly rejected the claim on a zero-rating analysis and on a decision based on a different legal foundation. The assessment orders were therefore interfered with and remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329544