HC uphold the constitutional validity of circular stating that ...
High Court Confirms Works Contracts for SEZ Units Don't Qualify for Zero Rating Under Current Circular.
February 16, 2015
Case Laws VAT and Sales Tax HC
HC uphold the constitutional validity of circular stating that works contracts executed for SEZ units cannot have the benefit of zero rating, since goods transferred by a contractor are neither exported as such or used in the manufacture of other goods which are exported.
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