https://www.taxtmi.com/caselaws?id=377460 The Kerala High Court dismissed the appeals challenging an order under Section 94 of the Kerala Value Added Tax Act, 2003. The court upheld the impugned clarification that sales to units in the Special Economic Zone by registered dealers within the Domestic Tariff Area do not qualify as deemed exports. It was held that statutory entitlements are governed by specific provisions of the Central Sales Tax Act and the KVAT Act. The court clarified that the impugned clarification has no retrospective effect, and previous clarifications would apply to earlier periods. Appellants were restrained from repaying refunds demanded. en-us Thu, 14 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377460 The Kerala High Court dismissed the appeals challenging an order under Section 94 of the Kerala Value Added Tax Act, 2003. The court upheld the impugned clarification that sales to units in the Special Economic Zone by registered dealers within the Domestic Tariff Area do not qualify as deemed exports. It was held that statutory entitlements are governed by specific provisions of the Central Sales Tax Act and the KVAT Act. The court clarified that the impugned clarification has no retrospective effect, and previous clarifications would apply to earlier periods. Appellants were restrained from repaying refunds demanded. Case-Laws VAT and Sales Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377460