https://www.taxtmi.com/caselaws?id=313703 Sales by registered dealers to SEZ units in Kerala are not deemed exports for general tax purposes; they receive only the exemptions specifically provided under the Special Economic Zones Act, the Central Sales Tax Act, or the Kerala Value Added Tax Act. The clarification denying a general deemed-export treatment was sustained. Refunds already granted under the earlier operative clarification could not be recovered retrospectively, because the later clarification did not show any retrospective intent and the earlier departmental position had governed those refunds. The demand for repayment was therefore set aside, giving the assessees partial relief. en-us Thu, 22 Jun 2017 00:00:00 +0530 Mon, 29 Apr 2024 21:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313703 Sales by registered dealers to SEZ units in Kerala are not deemed exports for general tax purposes; they receive only the exemptions specifically provided under the Special Economic Zones Act, the Central Sales Tax Act, or the Kerala Value Added Tax Act. The clarification denying a general deemed-export treatment was sustained. Refunds already granted under the earlier operative clarification could not be recovered retrospectively, because the later clarification did not show any retrospective intent and the earlier departmental position had governed those refunds. The demand for repayment was therefore set aside, giving the assessees partial relief. Case-Laws VAT and Sales Tax Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313703