https://www.taxtmi.com/highlights?id=64734 Levy of Sales Tax / VAT - deemed export to DTA - units in SEZs - A declaration is sought to extend the benefit contrary to the Statute (i.e., KVAT), and the declaration could be over and above what is accepted as a Policy by the State Legislature in Section 6(7)(b) read with Section 32(1). The declaration could be a singular instance under the Act despite attracting the incidence of liability for the sales made to DTA, still, the petitioner could be allowed to have the exemption from payment of tax.- HC en-us Fri, 22 Jul 2022 15:39:11 +0530 Fri, 22 Jul 2022 15:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64734 Levy of Sales Tax / VAT - deemed export to DTA - units in SEZs - A declaration is sought to extend the benefit contrary to the Statute (i.e., KVAT), and the declaration could be over and above what is accepted as a Policy by the State Legislature in Section 6(7)(b) read with Section 32(1). The declaration could be a singular instance under the Act despite attracting the incidence of liability for the sales made to DTA, still, the petitioner could be allowed to have the exemption from payment of tax.- HC Highlights VAT and Sales Tax Fri, 22 Jul 2022 15:39:11 +0530 https://www.taxtmi.com/highlights?id=64734