case of contradiction
between the SEZ Act and other Act. Hence, by virtue of Section
51 of the SEZ Act, the provision of SEZ Act ... provision of SEZ Act will
override the provision of any other Act, meaning thereby the
provision provided under the SEZ Act has to override
create
infrastructure facility in the SEZ as
contemplated in Section 2(p) of the SEZ Act.
There was also an arbitration Clause contained ... inconsistency between the
provisions contained in SEZ Act and PNGRB Act and
therefore, Section 51 of SEZ Act was not
applicable. In this regard reliance
effect in case
of contradiction between the SEZ Act and other Act. Thus the
provisions of SEZ Act will be applicable and since there ... case of contradiction
between the SEZ Act and other Act. Hence, by virtue of Section 51 of
the SEZ Act, the provision of SEZ Act
products, agarbatties and wax-candle etc. in SEZ, which
are governed by the provisions of SEZ Act / Rules
including worn clothing units. But the respondents ... worn clothing units in SEZ that are
over and above the provisions already provided in SEZ Act /
Rules.
35. For the foregoing reasons, the petitions
under the SEZ Act
and SEZ Rules for imposing or issuing guidelines as per Section 5
of the SEZ Act as referred in the Policy ... provisions of the SEZ Act as well as SEZ Rules. He would
submit that the SEZ Act and SEZ Rules themselves permit sale
provisions of SEZ Act, KVAT Act and the Central Sales Tax
Act, 1956, (CST Act , for short), but also the relevant
judgments.
5. We have ... Notification dated
27.10.2006. In other words, SEZ is treated in Section 53 of
the SEZ Act as a foreign territory only for the purpose
mentioned in SEZ Act ) has been broadly incorporated into
the Income Tax Act . Section 51 of SEZ Act having an over riding
effect over ... other statutes. When the terms like
SEZ, authorized operations, developers etc have been specifically
defined under the SEZ Act , it is not open
mentioned in SEZ Act ) has been broadly incorporated into
the Income Tax Act . Section 51 of SEZ Act having an over riding
effect over ... other statutes. When the terms like
SEZ, authorized operations, developers etc have been specifically
defined under the SEZ Act , it is not open
provisions of Income-tax Act . Even if there is anything in the Income-
tax Act which is inconsistent with the SEZ Act , the provisions ... SEZ Act
shall prevail as it is trite law that the provisions of special Act shall
prevail over the normal provisions of the Act. This
importing the scope of the term 'manufacture' from the SEZ Act, 2005 , being an
enactment subsequent to section ... 2006. Even prior to the enactment of the said SEZ Act ,
Special Economic Zones (including units therein) were all along treated like
