TNSEZ Act Sec 12(1)(a) exempts developers from sales and purchase taxes, aiding inter-state stock transfers in SEZs.

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....Liability of purchase tax - Inter-state stock transfer - Section 12(1)(a) of TNSEZ Act, 2005 exempted a developer or entrepreneur from the levy of taxes both on the sale as well as the purchase of goods, under the Tamil Nadu General Sales Tax Act, 1959 - HC....