https://www.taxtmi.com/highlights?id=55991 Eligibility of SAD exemption - “Blanks” cleared from the “SEZ Unit” of the Appellant by way of stock transfers to its “DTA Unit” - The adjudicating Authority has himself accepted that such blanks attract VAT @ 5% as Ball Pen parts and the same is also evident from a sample Tax Invoice dated 20 April 2014 enclosed as part of the Appeal Paper Book. Therefore, the proviso is not attracted at all - AT en-us Tue, 22 Dec 2020 14:09:11 +0530 Tue, 22 Dec 2020 14:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55991 Eligibility of SAD exemption - “Blanks” cleared from the “SEZ Unit” of the Appellant by way of stock transfers to its “DTA Unit” - The adjudicating Authority has himself accepted that such blanks attract VAT @ 5% as Ball Pen parts and the same is also evident from a sample Tax Invoice dated 20 April 2014 enclosed as part of the Appeal Paper Book. Therefore, the proviso is not attracted at all - AT Highlights Customs Tue, 22 Dec 2020 14:09:11 +0530 https://www.taxtmi.com/highlights?id=55991