https://www.taxtmi.com/caselaws?id=289816 Sales to a registered dealer located in a Special Economic Zone qualified as zero-rated under section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 because the statute includes sales to SEZ dealers and sales covered by section 5(1) and 5(3) of the Central Sales Tax Act, 1956. On the admitted facts, the goods were exported and the statutory conditions for zero-rating were met, so the refund and input tax credit already granted could not be reversed. The challenge to the Single Judge's relief therefore failed, and the assessee remained entitled to zero-rating. en-us Fri, 14 Dec 2018 00:00:00 +0530 Mon, 24 Aug 2020 12:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289816 Sales to a registered dealer located in a Special Economic Zone qualified as zero-rated under section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 because the statute includes sales to SEZ dealers and sales covered by section 5(1) and 5(3) of the Central Sales Tax Act, 1956. On the admitted facts, the goods were exported and the statutory conditions for zero-rating were met, so the refund and input tax credit already granted could not be reversed. The challenge to the Single Judge's relief therefore failed, and the assessee remained entitled to zero-rating. Case-Laws VAT and Sales Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289816