Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... the exports by the claimant were all deemed exports. setting aside the orders of the original authority, the learned commissioner (appeals) heavily relied on certain provisions of the special economic zones act, 2005 and of the rules framed thereunder and arrived at the conclusion that any supply of goods to sez unit by any unit in the domestic tariff area (dta), coming within the ambit of export ..... dta to a unit or developer for their authorized operations shall be eligible for export benefits as admissible under the foreign trade policy. - the policy (vide chapter-7 thereof) as amended with effect from 1.4.2006, laid down thus: the policy relating to special economic zones is governed by sez act 2005 and the rules framed thereunder. but the sez act or the sez rules did not confer any export benefits ..... on dta suppliers. the export benefits referred to under rule 23 ibid are benefits available to sez unit/developer inasmuch as supplies .....Tag this Judgment!
Court : Karnataka
..... the special economic zones act 2005 (the sez act for short) to provide for the establishment, development and management of the special economic zones for the promotion of exports and for matters connected therewith or incidental thereto. section 53 of the act declares that a special economic zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of india for the purposes of undertaking the authorized operations ..... shall be substituted, namely:- "(i) cleared to a unit in a special economic zone or to a developer of a special economic zone for their authorized operations; or". therefore, from 31.12.2008 the date of notification, the said benefit was also extended to excisable goods cleared to a "developer" of a special economic zone for their authorised operation. 7. the contention of the revenue is, that the statutory provision of ..... 14.3.2006, chapter xa of the customs act, 1962, the sez rules, 2003, the sez (customs procedure) regulations, 2003, and the exemption notification no.58/2003-c.e., dated 22.7.2003 regarding the supply of goods to sez units and sez developers have become redundant. consequently the supplies from dta to a sez unit, or to sez developers for their authorized operations inside a sez notified under sub-section .....Tag this Judgment!
Court : Kerala
Reported in : 187TAXMAN136(Ker)
..... fact, it is pertinent to note that though section 10a did not contain a definition for 'manufacture', definition of the said term contained in section 2(f) of the special economic zones act, 2005 is incorporated in section 10aa with effect from 10-2-2006. admittedly the said definition covers blending also. therefore, blending and packing of tea done by the appellant-assessee qualifies ..... industrial unit located in the special economic zone at kakkanad, kochi where it is engaged in blending and repacking of tea for export. for the assessment year 2004-05 the assessee claimed deduction of export profit in respect of the blended tea exported from the industrial unit under section 10a of the income-tax act ('the act'). however, the assessing authority held that 'blending' does ..... granted based on the exim policy framed by the government periodically. in this context it is pertinent to refer to the definition of 'manufacture' contained in chapter ix of the exim policy extracted above. we notice that 'manufacture' is given a very wide definition to take in even processing involving conversion of something to another with ..... policy of 2002-2007 under which free trade zone is established, applies. according to the counsel, even though blending as such is not specified in the definition clause contained in the policy, it falls within the definition clause of 'manufacture' contained in the policy by necessary implication. the definition contained in chapter ix of the ex1m policy under clause 9 .....Tag this Judgment!
Court : Gujarat
Reported in : (2008)1GLR124
..... . i of 2004 which is applied to special economic zone to the state of gujarat and to constitute an authority and for matters connected therewith or incidental thereto. section 17(1) and section 17(2) of chapter vii which are quoted as under:chapter vii, section 17 : delegation of powers of labour commissioner to development commissioner :(1) notwithstanding anything contained in the acts specified in schedule i, the powers ..... as per the power delegation scheme under the gujarat special economic zone act, 2004.this issues with the approval of the development commissioner, kandla special economic zone.order dated 31/3/2005 passed by deputy development commissioner, kandla special economic zone page 25.in continuation to this office order of even number dated 18/10/2004 the development commissioner, kandla special economic zone (kasez), gandhidham hereby authorizes the asstt. labour commissioner, government labour office, gandhidham ..... per the power delegation scheme under the gujarat state special economic zone act, 2004.this issues with the approval of the development commissioner, kandla special economic zone.order dated 31/03/2006 passed by deputy development commissioner, kandla special economic zone page 27.in continuation to this office order of even number dated 25/10/2005 the development commissioner, kandla special economic zone (kasez), gandhidham hereby authorizes the asstt. labour commissioner, government health, adipur and .....Tag this Judgment!
Court : Kolkata
..... entitled to reimbursement of cst for purchases made from sezs. in addition to such contention, learned advocate for the respondents has relied upon section 53 of the special economic zones act, 2005 and rule 46(13) of the special economic zones rules, 2006.5. i have considered the rival contentions of the parties and the materials made available on record.6. three show-cause cum demand notices have ..... , if any, on the supplier. notwithstanding the above, eou / ehtp / stp / btp units shall, on production of a suitable disclaimer from dta supplier, be eligible for obtaining entitlements specified in chapter 7 of ftp. for claiming deemed export duty drawback, they shall get brand rates fixed by dc wherever all industry rates of drawback are not available. (b) suppliers of precious and ..... had purchased goods from reliance industries limited and that, such vendor is a special economic zone (sez) unit and not a domestic tariff area (dta) unit as per paragraph 9.21 of the ftp, 20092014. according to the authorities, dta and sez are two separate entities. therefore, cst reimbursement made on purchases from a sez unit is not available. the first petitioner had replied thereto. he has .....Tag this Judgment!
Court : Karnataka
..... act which bring the provisions of chapter vii to force from the date that may be specified by the state government, are liable to be declared as unconstitutional, being repugnant to the parliamentary legislation. reference can be made to the judgment of the constitution bench in offshore holdings (p) ltd. vs. bangalore development authority ..... on 27.02.2015, which states that the detailed application for final approval in the format prescribed along with the techno- economic feasibility report cum development plan to the dipp, government of india is required to be submitted by the state government. there ..... rehabilitation and resettlement package for livelihood losers including subsistence allowance, jobs, house, transportation allowance and resettlement allowance is proposed. 16. special provisions for scheduled castes and the scheduled tribes have been envisaged by providing additional benefits of 2.5 acres of land or extent ..... policy, "nimz will be developed as integrated industrial townships with state of the art infrastructure and land use on the basis of zoning; clean and energy efficient technology, necessary social infrastructure; skill development facilities, etc. the minimum area of land required for establishing nimz ..... an endorsement to that effect by recourse to the provisions of the right to information act, 2005. the petitioner therefore, claims the benefit of the provisions of the 2013 act. wp 41641-42/2015: the petitioners are the joint and absolute owners in possession .....Tag this Judgment!
Court : Karnataka
..... act which bring the provisions of chapter vii to force from the date that may be specified by the state government, are liable to be declared as unconstitutional, being repugnant to the parliamentary legislation. reference can be made to the judgment of the constitution bench in offshore holdings (p) ltd. vs. bangalore development authority ..... 27.02.2015, which states that the detailed application for final approval in the format prescribed along with the techno- economic feasibility report cum development plan to the dipp, government of india is required to be submitted by the state government. ..... director, nrupathunga road, bangalore - 560 001. the deputy commissioner, the karnataka industrial areas development board (kiadb), nrupathunga road, bangalore - 560 001. the special land acquisition officer, the karnataka industrial areas development board (kiadb), nrupathunga road, bangalore - 560 001. the tahsildar, 6.4.5. 23 bangalore north ..... the policy, nimz64will be developed as integrated industrial townships with state of the art infrastructure and land use on the basis of zoning; clean and energy efficient technology, necessary social infrastructure; skill development facilities, etc. the minimum area of land required for establishing ..... the land owners (except the respondents) participated in the meeting and as per the minutes of the meeting dated 9th september, 2005, consent agreement was arrived at whereby compensation at the rate of rs.6,50,000/- per acre was fixed. with these .....Tag this Judgment!
Court : Supreme Court of India
..... status | | | |holder recognized under this policy | | | |or any other eou/ehtp/stp/sez unit. | special economic zones (sezs) are also entitled for status certificate. the provisions concerning these sezs are contained in chapter vii of the exim policy. their eligibility is defined in para 7.1 in the following words: |eligibility |7.1 |(a) special economic zone (sez) is a| | | |specifically delineated duty free | | | |enclave and shall be deemed to ..... of the statutory power of the state under the law itself as is obvious not merely from the language of section 25 of the act, but also from the general clauses act under which the authority which has the power to issue a notification has the undoubted power to rescind or modify the notification in the like manner. the court ..... scheme, known as 'target plus scheme', since the provisions and amendments are again primarily challenged on the ground that these amendments are given retrospective effect from april 01, 2005, these matters were also analogously heard with the other batch of cases which have already been dealt with above. as already noted above, the government had announced exim policy ..... exporter. it intended to accelerate growth in export by rewarding star export houses who have achieved a quantum growth in exports. vide notification no.32/2005 dated april 08, 2005, the central government amended para 3.7.8 and instead of three rates of entitlement based on growth, it prescribed one single rate, i.e. 5% of the incremental growth. .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2009(6)ALT1
..... the functions of a development commissioner from 1994 onwards and that no deviation could be assumed unless parliament indicated it by positive language.33. the special economic zones act, 2005 is an act to provide for the establishment, development and management of special economic zones, for the promotion of exports and for matters connected therewith or incidental thereto. section 2(e) defines the 'board' to mean the board ..... commissioners of export processing zones also. unlike section 11(1) of the sez act, section 13 does not require the specified authority to be an officer of the central government not below the rank of a deputy secretary.25. the exim policy was also made in exercise of the powers conferred under act 22 of 1992. paragraph 111 of chapter ix of the exim ..... as such and since he did not fulfill the conditions prescribed under section 11(1) of the s.e.z act, 2005.50. in girnar traders : (2007) 7 scc 555, the supreme court held that where the legislature has used words in an act which, if generally construed, must lead to palpable injustice and consequences revolting to the mind of any reasonable man, ..... of the office does not fulfill the required qualifications or suffers from any disqualification, which debars him from holding such office. (b.r. kapur v. state of tamilnadu : 2001 (7) scc 231). quo warranto proceedings afford a judicial enquiry in which the person, holding an independent substantive public office or franchise, is called upon to show by what right he .....Tag this Judgment!
Court : Allahabad
..... income-tax (investigation) kanpur had jurisdiction to authorise the search; (b)there is no necessity to adjudge the validity of search on the parameters of section 22 of the special economic zone act, 2005, as the section was not enforced on the date of search; (c)in case the petitioner makes out a prima facie case against the validity of the search then ..... not detract from the prima facie case against the validity of the search. 129. in our opinion-- considering the special status given to the person working in sez; the amount of recovery; the assertions that all transactions are through custom authorities or through the bank and shown in the accounts books; the audit report, p&l account, and balance sheet ..... writ petition challenging the search. it was entertained and time was granted to the parties to exchange the affidavits. the affidavits have been exchanged. 12. subsequently, the departmental authorities passed orders centralising the assessment cases of the persons under search at noida. the petitioner has filed an amendment application challenging the same. 13. essentially, the wp and the ..... substance, there was no material difference in assessment proceeding whether the search was valid or invalid. post finance act 1995 position changes by finance act, 1995 (iii) the finance act 1995 inserted chapter xivb titled 'special procedure for assessment of search case' with effect from 1.7.1995. (iv) this was done to make the procedure of assessment in case of search or requisition .....Tag this Judgment!