https://www.taxtmi.com/caselaws?id=378193 A Special Economic Zone developer or co-developer was held entitled to exemption from VAT where the special zone statute granted exemption from tax, duty, cess and other levies on goods imported into or exported out of the SEZ. Section 7(6) of the Haryana VAT Act was treated as confined to sales to a registered dealer for setting up or operating a unit and was not read to extend the general VAT exemption to a developer or co-developer. The clarification denying the benefit was therefore unsustainable, and the SEZ exemption under the special enactment prevailed to that extent. en-us Thu, 14 Mar 2019 00:00:00 +0530 Tue, 21 Jan 2020 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378193 A Special Economic Zone developer or co-developer was held entitled to exemption from VAT where the special zone statute granted exemption from tax, duty, cess and other levies on goods imported into or exported out of the SEZ. Section 7(6) of the Haryana VAT Act was treated as confined to sales to a registered dealer for setting up or operating a unit and was not read to extend the general VAT exemption to a developer or co-developer. The clarification denying the benefit was therefore unsustainable, and the SEZ exemption under the special enactment prevailed to that extent. Case-Laws VAT and Sales Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378193