https://www.taxtmi.com/caselaws?id=312962 Transfers of goods between units in a Free Trading and Warehousing Zone are treated under the SEZ framework as transactions beyond the customs frontiers of India, with inter-unit movement within the zone or between SEZ and FTWZ units regarded as export and import for statutory purposes. On that basis, the movement of IT products, cables and similar apparatus from one FTWZ unit to another was not a local sale and did not attract tax under the Tamil Nadu Value Added Tax Act, 2006. The reasoning also excludes liability under the central sales tax regime where the transaction is statutorily deemed to occur in a special economic zone setting. en-us Mon, 22 Jun 2015 00:00:00 +0530 Sat, 16 Mar 2024 06:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312962 Transfers of goods between units in a Free Trading and Warehousing Zone are treated under the SEZ framework as transactions beyond the customs frontiers of India, with inter-unit movement within the zone or between SEZ and FTWZ units regarded as export and import for statutory purposes. On that basis, the movement of IT products, cables and similar apparatus from one FTWZ unit to another was not a local sale and did not attract tax under the Tamil Nadu Value Added Tax Act, 2006. The reasoning also excludes liability under the central sales tax regime where the transaction is statutorily deemed to occur in a special economic zone setting. Case-Laws VAT and Sales Tax Mon, 22 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312962