https://www.taxtmi.com/caselaws?id=789297 Notification No. 23/2003-CE was held applicable to stock transfers from a 100% EOU to its own DTA units because mere non-liability to VAT on such transfers did not amount to a State-granted exemption from sales tax or VAT. The demand on merits was therefore unsustainable. On limitation, regular returns and letters informing the Department of the clearances and the exemption claim showed disclosure of the relevant facts, so invocation of the extended period was not justified. The demand was consequently time-barred, and the impugned order was set aside. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789297 Notification No. 23/2003-CE was held applicable to stock transfers from a 100% EOU to its own DTA units because mere non-liability to VAT on such transfers did not amount to a State-granted exemption from sales tax or VAT. The demand on merits was therefore unsustainable. On limitation, regular returns and letters informing the Department of the clearances and the exemption claim showed disclosure of the relevant facts, so invocation of the extended period was not justified. The demand was consequently time-barred, and the impugned order was set aside. Case-Laws Central Excise Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789297