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2018 (12) TMI 1826 - HC - VAT and Sales Tax100% EOU - Jurisdiction - power of to disallow the refund claimed by the respondent - Section 18(2) and 18(3) of the TNVAT Act, 2006 - HELD THAT:- This Court after considering the fact that the respondent has sold the goods to a company which is located in the Special Economic Zone and it is not disputed that 100% of the goods were also exported without any exemption, held that Section 18(1) of the Tamil Nadu Value Added Tax Act,2006 gets attracted as the sale falls under Section 5(3) of the Central Sales Tax Act, 1956. The Writ Petitions were thus allowed and the impugned order of the appellant was quashed holding that reversal of income tax concession has been done on a misconception and misreading of the provisions of Section 18 of the Tamil Nadu Value Added Tax Act,1956.
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