https://www.taxtmi.com/caselaws?id=295265 Special Additional Duty exemption on DTA clearances by a 100% EOU could not be denied merely because the transfer was to its own unit on stock transfer basis and no Sales Tax or VAT was paid. The operative test was whether the goods were exempted from State tax under a State notification or order; an inter-unit stock transfer, by itself, does not establish such exemption. In the absence of any State exemption, non-payment of Sales Tax or VAT on the stock transfer did not justify denial of the SAD benefit, and the exemption remained available. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 27 May 2021 08:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295265 Special Additional Duty exemption on DTA clearances by a 100% EOU could not be denied merely because the transfer was to its own unit on stock transfer basis and no Sales Tax or VAT was paid. The operative test was whether the goods were exempted from State tax under a State notification or order; an inter-unit stock transfer, by itself, does not establish such exemption. In the absence of any State exemption, non-payment of Sales Tax or VAT on the stock transfer did not justify denial of the SAD benefit, and the exemption remained available. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295265