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
within the processing area of a SEZ, from sales tax, purchase tax, etc. Section 22 of the SEZ Act also conferred an overriding effect ... SEZ Act, no purchase tax could be levied under the VAT Act . The overriding effect given to the SEZ Act under Section 22 , was held
carried out in the power sector in SEZ, for supply to SEZs, EOUs in Gujarat and other SEZs, EOUs and others. In the present case ... various provisions of The SEZ Act and The SEZ Rules as under:-
(A) THE SEZ ACT, 2005:-
Section 2 Definitions
(a)
(c) authorised operations means
carried out in an SEZ unit for the claim of privileges and benefits
under SEZ Act .
Now the question comes whether the above provisions ... give certain incentives to the SEZ
units. To give effect to the provisions of the SEZ Act , corresponding amendments
have been made in the relevant
special legislation which is intended to benefit only to SEZ units. The provisions of SEZ Act are considered as means which convey such benefits ... unit on clearances made to SEZ units, the deeming fiction of export under SEZ Act, 2005 is exclusively meant for benefit of SEZ units
India; (e) "Central Sez Act" means the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005); (f) "Central Sez Rules" means the Special ... Zone Development Act, 2003 (Act No. 21 of 2003) is hereby repealed and the provisions of Rajasthan General Clauses Act, 1955 (Act
India; (e) "Central Sez Act" means the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005); (f) "Central Sez Rules" means the Special ... Act No. 1 of 1956); (p) "rules" means the rules made under this Act; (q) "schedule" means the Schedule of this Act; (r) "Sez Development
which also includes sale to another SEZ unit. As
already stated earlier, section 27 of the SEZ Act, make it clear that
provisions ... SEZ directly by itself to qualify as export. Sale effected to another
SEZ unit either within the same SEZ or a different SEZ cannot
Officer in respect of notified offences committed in a SEZ.
(v) Section 51 of SEZ Act, 2005 containing overriding provision provide that the provisions ... adjudicating authority to adjudicate disputes arising in the SEZ governed strictly by the SEZ Act, 2005 and Rules made thereunder.
4.1. Appellant relies
SEZ are not required to suffer service tax in terms of Section 26 readwith Section 51 of the SEZ Act, 2005. The SEZ developers ... provisions of SEZ Act, 2005 overwrite the provisions contained in any other Act including that of the Finance Act, 1994 . In terms of the Section
