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
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
within a Central Legislation, all the activities related to existing
SEZs, the SEZ Act was enacted. The SEZ Act envisages a deeming
fiction where ... thus amended. On DTA clearance of SEZ
unit, liability of countervailing duty under Section 30 of SEZ Act was
imposed. This countervailing duty was equivalent
unit in the SEZ or an entity permitted to carry out operation within the SEZ as per the SEZ Rules. Further, the fourth respondent ... amendment was brought to serve the purpose of SEZ. Further, Section 51 of the SEZ Act specifically contemplates that the provisions of the SEZ Act
Customs Act, 1962 ,
Customs Tariff Act, 1975 , Central Excise Act, 1944 , Central Excise
Tariff Act, 1985 , Finance Act, 1994 and Central Sales Tax Act ... Customs Act, 1962 , the
Customs Tariff Act, 1975 , the Central Excise Act, 1944 , the Central
Tariff Act, 1985 and the Finance Act, 1994 . This
Act and the SEZ Rules
include the substantive law and the relevant procedures relating to
SEZs in one legislation. The SEZ Act in terms ... benefits which are otherwise available to
SEZs under the statutory provisions of the SEZ Act and the SEZ
Rules. Similarly, service providers, who are providing
from Development
Commissioner (DC) as a SEZ Unit in compliance with the
provisions of SEZ Act /Rules; or, (b) obtains specific permission
from ... SEZ Unit in the SEZ or become a do-
developer in the SEZ after ascertaining the
provisions and requirements under SEZ Unit Act
