https://www.taxtmi.com/caselaws?id=404163 The court allowed the writ petition, granting the petitioner the exemption for High Speed Diesel Oil (HSD) used in leased equipment for authorized operations within a Special Economic Zone (SEZ). The court found that the SEZ Act and Rule 27 provide broad exemptions for procuring goods necessary for authorized operations, including HSD for manufacturing activities. The respondent's differing stands and narrow interpretation were deemed unjustified, leading to the favorable outcome for the petitioner without costs awarded. en-us Tue, 19 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404163 The court allowed the writ petition, granting the petitioner the exemption for High Speed Diesel Oil (HSD) used in leased equipment for authorized operations within a Special Economic Zone (SEZ). The court found that the SEZ Act and Rule 27 provide broad exemptions for procuring goods necessary for authorized operations, including HSD for manufacturing activities. The respondent's differing stands and narrow interpretation were deemed unjustified, leading to the favorable outcome for the petitioner without costs awarded. Case-Laws Central Excise Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404163