SEZ unit of the Appellant is situate is a SEZ area
and the Appellant is declared as developer for that area under the
SEZ Act ... created by the notification dated 3.03.2010, the
Developer of SEZ notified under the SEZ Act , who distributes
electricity can be deemed to be a distribution
Central Act viz., the Special Economic Zones Act, 2005 , (CSEZ Act) shall have the meaning respectively assigned to them in that Act. Further, in terms ... CSEZ Act (Central Act) is clear from the preamble of the Act i.e, to increase exports, even though at present SEZ can transfer
section 51 of the SEZ Act(Act to have
overriding effect) the provisions of this Act shall have effect
notwithstanding anything inconsistent therewith
contained ... Excises and Salt Act, 1944 read with Central
Excise Tariff Act, 1985 or Customs Act, 1962 read with
Customs Tariff Act or misinterpreting or misapplying
Dcit, New Delhi vs M/S. Dlf Ltd., New Delhi on 27 May, 2019
IN
purchase land in SEZ. The assessee
company has also not followed any of the regulations stipulated in
SEZ Act as stated above. The AO thus ... SEZ includes various stages of execution of the project of SEZ such as
acquiring minimum area of land on which SEZ is required
goods by a DTA unit to SEZ unit is export for purposes of the SEZ Act . This legal position is evident from the provisions ... export for the SEZ unit. All the deeming provisions of the SEZ Act and the Rules framed thereunder cumulatively aim at granting benefits to SEZ
entrepreneur in a SEZ and includes an existing unit.
35.? Section 51 of the SEZ-Act is titled Act to have overriding effect. It provides ... goods cleared to a unit in SEZ only and not to the developer though under the SEZ Act the position of the developer as well
clearances are for the developers of SEZ and hence these shall be treated as exports as per SEZ Act & Rules and no duty ... clear that the contractors of SEZ units/ SEZ developers are treated at par with the SEZ units/ SEZ developers with regard to the benefits, exemption
Special Economic Zones Act, 2005 (for short, 'the SEZ Act ') for the establishment of SEZ Project by the fourth respondent-Pondicherry Special Economic ... Notification under Section 4(1) of the SEZ Act, 2005 was not issued and as the approval granted would also expire shortly, the appellants herein
various State taxes to the units situated in
SEZ area. The provisions of the SEZ Act have been
given overriding effect under section ... their establishments in SEZ areas. To
avoid any conflict, section 22 of the SEZ Act
gave overriding effect to the provisions of the
SEZ Act
