https://www.taxtmi.com/caselaws?id=425363 An SEZ unit could not claim VAT exemption on sales to the Domestic Tariff Area merely on the basis of the State SEZ policy or promissory estoppel, because the Kerala Value Added Tax Act, 2003 required a supporting statutory footing. The earlier exemption under the Kerala General Sales Tax Act, 1963 depended on the then-existing legal framework, while the KVAT regime materially changed the position: section 6(7)(b) exempted only specified SEZ sales and section 32(1) preserved earlier concessions only within the statutory scheme. As no notification was issued to operationalise the amended policy under KVAT, the tax demand remained valid. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 22 Nov 2022 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425363 An SEZ unit could not claim VAT exemption on sales to the Domestic Tariff Area merely on the basis of the State SEZ policy or promissory estoppel, because the Kerala Value Added Tax Act, 2003 required a supporting statutory footing. The earlier exemption under the Kerala General Sales Tax Act, 1963 depended on the then-existing legal framework, while the KVAT regime materially changed the position: section 6(7)(b) exempted only specified SEZ sales and section 32(1) preserved earlier concessions only within the statutory scheme. As no notification was issued to operationalise the amended policy under KVAT, the tax demand remained valid. Case-Laws VAT and Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425363