VAT Act Section 9(5) Tax Demand Invalidated by SEZ Act Sections 21 and 22 Non-Obstante Clause.

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....Application of sections 21 and 22 of the SEZ Act - Non obstante clause - Demand raised by the respondents from the present petitioners for payment of purchase tax under section 9(5) of the VAT Act is invalid and impermissible - HC....