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2017 (8) TMI 432 - HC - CustomsReimbursement of Central Sales Tax (CST) - purchases of Medical Equipments from other suppliers in the course of inter-state Trade and Commerce - denial of benefit on the ground that the goods purchased from EOU - Held that: - there is no justifiable reason for the Respondent-Authority to deny such benefit of CST reimbursement to the petitioner -Company merely because the goods in question are purchased from a Unit situated in EOUs/SEZs/EHTP/STPI specified Zones or areas and deny the said benefit merely because the Units are located in EOU/SEZ area. Irrespective of the location of the Manufacturing Units selling such products to the petitioner - Company in the course of inter-state Trade and charging CST, the goods continue to be the "Goods manufactured in India" which is the requirement in the said Foreign Trade Policy for entitling the petitioner -Company to claim such reimbursement of CST paid under the Central Sales Tax Act, 1956. Moreover, the specific amendment in the said Foreign Trade Policy for the year 2015-2020 removed the said anomaly and discrimination as to the source of Units from which the petitioner may purchase such goods in the course of inter-state trade and commerce and the said amendment can be treated only as a clarificatory one and can be applied to the previous period also - petition allowed - decided in favor of petitioner.
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