Goods to SEZ Not Deemed Export Under CST Act Section 5(1), Subject to VAT, Rules High Court.

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....Levy of VAT on supply to SEZ units - Deemed export or not - Movement of the goods from Kerala to the unit of the petitioner in the SEZ would not qualify as an export for the purposes of Section 5(1) of the CST Act or for the purposes of Article 286 of the Constitution - HC....