Zones Act, 2005 (“the
Central Act”) cannot control the scope and operation of the provisions of
that Act. A reading of the SEZ Act ... Tamilnadu Special Economic Zones Act,
2005, TNGST Act, TNVAT Act and VAT Acts of other States.
7. Object of SEZ and relevant provisions under SEZ
SEZ under the Tamilnadu Special Economic Zones Act, 2005,
TNGST Act, TNVAT Act and VAT Acts of other States ... treatment under the SEZ Act, TNSEZ Act, TNGST Act followed by
TNVAT Act :
a. Tax Benefit under Special Economic Zone Act, 2005 :
" Section
SEZ under the Tamilnadu Special Economic
Zones Act, 2005, TNGST Act, TNVAT Act and VAT Acts of other States ... treatment under the SEZ Act, TNSEZ Act, TNGST Act followed
by TNVAT Act :
a. Tax Benefit under Special Economic Zone Act, 2005 :
" Section
under this Act,
the provisions of the Arbitration and Conciliation
Act, 1996 (26 of 1996) shall apply to all arbitration
under this Act ... SEZ Act is a special legislation in contrast to the
1996 Act which is a general one. Therefore, Section 42 of
the SEZ Act would
Customs Act, Central Excise Act and Finance Act and for no
other Statute. Even offences under CGST Act, 2017 , SGST Act,
2017 , UTGST ... Act, 2017, i.e. IGST Act , said
provision indicates that IGST Act is applicable to whole of India
and Section 7 of IGST Act determines
list of specified services approved
by the SEZ authorities. The scheme of SEZ Act , provides
for exemption from payment of all taxes to the developer ... such SEZ Act, 2005 ) prevailing over the earlier
enactments (Central Excise Act, 1944 , Customs Act, 1962
and Finance Act, 1994 ), in the SEZ Act
2013 dated 01.07.2013 issued under the
1
Appellant
2
SEZ
3
SEZ Act
4
ISD
7 ST/50349 OF 2018 & 11 others
Finance 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
SEZ law itself envisages the sale of capital goods from a SEZ Unit to
DTA- Section 30 of SEZ Act read with Rules ... Tariff Act, 1985 , the Central Sales Tax Act, 1956 ,
the Foreign Trade (Development and Regulate Act, 1992 and the Finance
Act, 1994 (in respect
list of
specified services approved by the SEZ authorities. The scheme
of SEZ Act , provides for exemption from payment of all taxes to
the developer ... such SEZ Act, 2005 ) prevailing
over the earlier enactments (Central Excise Act, 1944 , Customs
Act, 1962 and Finance Act, 1994 ), in the SEZ Act
Central Excise Act, Customs Act and from Service Tax under
the Finance Act, 1994 on taxable services provided to SEZ units / developers for
carrying ... such SEZ
Act, 2005 ) prevailing over the earlier enactments (Central Excise Act, 1944 , Customs
Act, 1962 and Finance Act, 1994 ), in the SEZ Act
