sector specific SEZ for supplying power to SEZs,
EOUs in Gujarat and other SEZs, EOUs & others. Thus, the SEZ
Act, SEZ Rules ... under Custom Act, 1962 , Customs
Tariff Act, 1975 , Central Excise Act, 1944 or Central
Excise Tariff Act, 1985 and Central Sales Tax Act on
goods
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
lands falling within the SEZ.
The said two Government Orders cannot override the specific
provisions of the SEZ Act and the Stamp Act , which ... that the
entire subject lands including the notified SEZ in the SEZ lands, the
non SEZ lands and the denotified lands are being
Scheme are binding on the SEZ.
4.2 SEZs are essentially meant for promotion
of exports and, therefore, the SEZ Act /Rules
provide for simplified procedures ... SEZ Officials. The Development
Commissioner is overall in charge of SEZ in
terms of section 12(2)(3) of SEZ Act and has to
discharge
lands falling within the SEZ.
The said two Government Orders cannot override the specific
provisions of the SEZ Act and the Stamp Act , which ... that the
entire subject lands including the notified SEZ in the SEZ lands, the
non SEZ lands and the denotified lands are being
SEZ or a unit in SEZ
is deemed export as per the provisions of Section 2(m)(ii)
of the SEZ Act ... SEZ Act, 2005 gives over
riding effect to the provisions of this Act over all other
Act and Rule 31 of SEZ Rules, 2005 provides
under clause (j) of Section 2 of the SEZ Act 2005. Accordingly, the AO was of
the view that the assessee is not eligible ... Section 15 of
SEZ after verifying the necessary activity of the assessee. Therefore,
once the unit has been registered under SEZ Act , then the same
Act provides for
deduction in respect of a SEZ notified under the SEZ Act . The SEZ Act
received the assent of the President on 23rd ... developer at par with a developer of SEZ and as per section
3(12) of SEZ Act, the infrastructure facility to be provided
definition of SEZ Act , which supersede
the Income Tax Act as the same is special Act. Appellant also relied on instruction,
No. 4/2006 ... special provisions in respect of newly established units in SEZ.
Section 51 of SEZ Act, 2005 makes it clear that the SEZ Act has overriding
meaning of the word trading or service from
the SeZ Act .
4. Whether on the facts and in the circumstances of the case ... entrepreneur as referred to in section 2(j) of the
SEZ Act, 2005 who begins to manufacture or produce articles or
things or provide
