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Supply of RMC to SEZ Developers, TN VAT

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2016-VIL-347-MAD

M/s IJM CONCRETE PRODUCTS PVT LTD Vs THE ASSISTANT COMMISSIONER (CT)

Tamil Nadu Value Added Tax Act, 2006 - whether the petitioner is entitled to the benefit of exemption, as the petitioner has supplied Ready-mix concrete to the developers of Special Economic Zone – denial of exemption basis judgement in Tulsyan NEC Ltd case

HELD - the Assessing Officer misdirected himself, by applying the decision in the case of TULSYAN NEC Ltd., when the case of the petitioner itself, is based upon the exemption, which was granted by the Government, in G.O.Ms.No.193, dated 30.12.2006, which was subsequently reiterated by Circular No.25 of 2014, dated 30.05.2014 - works contract, executed for a developer, or co-developer of a SEZ, for its authorized operations, is exempted from levy of sales tax, as per G.O.Ms.No.193 of CT & R (B2) dated 30.12.2006 read with Section 88 (3) (i) of the TNVAT Act, 2006 – reading G.O.Ms.No.193, dated 30.12.2006 and Circular No.25 of 2014, dated 30.05.2014, it is clear that, in respect of these types of transactions, there is exemption provided by the Government - the impugned orders are set aside, and the matter is remitted to the respondent for fresh consideration – petition allowed by remand

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