https://www.taxtmi.com/caselaws?id=333500 Fiscal policy provisions on Central Sales Tax reimbursement under the Foreign Trade Policy were construed strictly according to their express language. The policy and related office memorandum were read to permit reimbursement for purchases from the Domestic Tariff Area, not for supplies from one Export Oriented Unit to another. A later clarification under the Foreign Trade Policy 2015-20, which extended reimbursement to additional specified categories, was treated as prospective and did not alter the position for earlier years. On that basis, reimbursement was not available for inter-EOU purchases for the periods in question. en-us Thu, 28 Jul 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333500 Fiscal policy provisions on Central Sales Tax reimbursement under the Foreign Trade Policy were construed strictly according to their express language. The policy and related office memorandum were read to permit reimbursement for purchases from the Domestic Tariff Area, not for supplies from one Export Oriented Unit to another. A later clarification under the Foreign Trade Policy 2015-20, which extended reimbursement to additional specified categories, was treated as prospective and did not alter the position for earlier years. On that basis, reimbursement was not available for inter-EOU purchases for the periods in question. Case-Laws Customs Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333500