Court Rules SEZ to DTA Capital Goods Transfer as Inter-State, Subject to Central Sales Tax; Exemption Claim Denied.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from Cochin to Udaipur is not convincing and acceptable. - from the documents relied on by the petitioner, the subject movement is an inter-state transfer and attracts Central Sales Tax - the case of the petitioner for exemption from payment of central sales tax on the ground that, movement of goods is in the course of import is also unsustainable and accordingly rejected. - HC....