DTA to SEZ supplies are not export sales under CST Act Section 5(1); VAT applies without specific exemption.

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....Levy of VAT on supply to SEZ units - Deemed export or not - In the absence of any exemption under VAT, such sales effected from the DTA to a unit in the SEZ would not qualify to be export sales for the purposes of S. 5 (1) of the CST Act or for the purposes of Art. 286 of the Constitution of India. - HC....