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2011 (2) TMI 460 - KARNATAKA HIGH COURTSpecial Economic Zones - the policy for setting up particular Special Economic Zones had been adopted by the Government with a view to provide an internationally competitive environment for export - The objectives of the Special Economic Zones includes making available to the unit, goods and services free of taxes and duties for export production, supported by integrated infrastructure - In line with the aforesaid objective of providing goods and services free of taxes and duties in the Special Economic Zone or to a developer for purpose of establishing an integrated infrastructure for export production, provisions have been made in the Act, granting exemption from taxes and duties which could otherwise have been leviable in the business of any production for exemption from such duty - Therefore, the instructions issued by the department, as rightly held by the learned Single Judge, not only runs counter to the aforesaid policy but is without authority of law, illegal and rightly set aside by the learned Single Judge - Accordingly, appeals are dismissed.
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