https://www.taxtmi.com/caselaws?id=435498 Zero-rating under Section 18(1)(ii) of the Tamil Nadu VAT Act is a distinct statutory benefit and does not depend on export of the goods; the export condition applies only where refund is claimed under Section 18(2). A sale to a registered dealer in a Special Economic Zone can therefore qualify for zero-rating without proving export as such. Transactions in the nature of works contract are also treated as "sale" if they fall within the Act's definition, so they are not excluded from Section 18. A circular or exemption notification cannot add conditions to, or curtail, the statutory zero-rating benefit. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435498 Zero-rating under Section 18(1)(ii) of the Tamil Nadu VAT Act is a distinct statutory benefit and does not depend on export of the goods; the export condition applies only where refund is claimed under Section 18(2). A sale to a registered dealer in a Special Economic Zone can therefore qualify for zero-rating without proving export as such. Transactions in the nature of works contract are also treated as "sale" if they fall within the Act's definition, so they are not excluded from Section 18. A circular or exemption notification cannot add conditions to, or curtail, the statutory zero-rating benefit. Case-Laws VAT and Sales Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435498