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2016 (7) TMI 142 - HC - VAT and Sales TaxClaim of benefit of exemption on supply of Ready-mix concrete to the developers of Special Economic Zone (SEZ) - authorized operations - Migration from sales tax regime to VAT regime - TNVAT Act, 2006 - Held that:- Though the above notification came into force from 29.01.2016, by 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. - Decided in favor of petitioner.
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