Exemption Denied for 100% Export Unit Due to Insufficient Exports in 2000-01 and 2001-02 Under PGST/PVAT.

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....Cancellation of exemption certificate of 100EOU - PGST / PVAT - assessment years 2000-01 and 2001-02, the appellant exported nothing outside India. In the assessment year 2001-02, the appellant exported only 1.68% of its products in the markets outside India. - exemption was rightly denied - HC....