https://www.taxtmi.com/caselaws?id=313703 Kerala HC held that sales by registered dealers to units within SEZ do not qualify as deemed exports and are governed by Section 8 of CST Act and Section 6 of KVAT Act. The court sustained the impugned clarification on this point. However, regarding refunds already made under Annexure-I dated 15.09.2007, the court ruled that appellants need not refund amounts already received, as the department was bound by the Commissioner's original order until modified, and no retrospective effect was declared under Section 94(2). Appeal disposed of with mixed outcome. 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 Kerala HC held that sales by registered dealers to units within SEZ do not qualify as deemed exports and are governed by Section 8 of CST Act and Section 6 of KVAT Act. The court sustained the impugned clarification on this point. However, regarding refunds already made under Annexure-I dated 15.09.2007, the court ruled that appellants need not refund amounts already received, as the department was bound by the Commissioner's original order until modified, and no retrospective effect was declared under Section 94(2). Appeal disposed of with mixed outcome. Case-Laws VAT and Sales Tax Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313703