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2012 (11) TMI 743 - HC - VAT and Sales TaxRefund of input-tax credit - 100 per cent export oriented unit - zero rated sale under CST - sale in the course of export - Tamil Nadu Value Added Tax Act- Held that:- By virtue of section 18(1) of the TNVAT Act, 2006 the petitioner is entitled to input-tax credit or refund of tax if it is a sale specified under sub-sections (1) and (3) of section 5 of the CST Act, 1956, by treating it as zero rated sale - No provision of law has been shown as to how the sale to 100 per cent EOU cannot be termed as zero rated sales - petitioner has established that the sale was in the course of export supported by the bill of lading, export invoice, etc., (i.e) the documents in support of the export, the Department cannot contend that section 18 of the TNVAT Act, 2006, will not apply. The term 100 per cent EOU is self-explanatory and it has not been properly appreciated by the authority. All that section 18 of the TNVAT Act, 2006, provides for is that sale should be in the course of export. If the EOU has made the export and proof of export has already been brought on record, section 18 of the TNVAT Act, 2006, has to automatically apply. – refund claim allowed
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