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Judgment Search Results Home > Cases Phrase: tamil nadu special economic zones special provisions act 2005 Page 1 of about 8,767 results (0.588 seconds)

Jun 03 2008 (HC)

M. Haridass and ors. Vs. the State of Tamil Nadu Rep. by Its Secretary ...

Court : Chennai

Reported in : (2008)5MLJ1174

..... 08.08.2005. under the provisions of the said act, the state government is empowered to acquire lands for establishment of special economic zones by exercising power under tamil nadu acquisition of land for industrial purposes act (tamil nadu act 10/1999). therefore, according to the petitioners, the state government while establishing special economic zones for providing infrastructural facilities for the industries must ..... the president on 23.06.2005, with an object to provide for establishment, development and management of special economic zones for the promotion of exports and for matters connected therewith. the said act provides for setting up of special economic zones by state governments or its agencies such as sipcot. it was pursuant to the said power, the state government has passed the tamil nadu special economic zones (special provision) act 2005, which came into effect from .....

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Apr 12 2016 (HC)

Nokia India Sales Private Limited rep. by its Authorized Signatory Vs. ...

Court : Chennai

..... facts. the only dispute is with regard to a pure and simple question of law relating to the interplay of sections 12, 15 and 28 of the tamil nadu special economic zones (special provisions) act, 2005 (hereinafter called the tnsez act, 2005) vis-a-vis section 12 of the tnvat act, 2006. 9. the case of the appellant in the writ petitions was that under section 12(1)(a) of the tnsez ..... section 12(1) read with section 28 of the tamil nadu sez act vis-a-vis section 12 of the tamil nadu vat act, 2006. we have already extracted section 12 of the tamil nadu sez act, 2005 in paragraph 34. section 28 of the tamil nadu sez act, 2005 reads as follows: "the provisions of this act shall be in addition to and not in derogation of the special economic zones act, 2005 and shall have effect notwithstanding anything inconsistent therewith contained in ..... ) of the tamil nadu special economic zones act, 2005. this is seen from the fact that section 12(1) of the tamil nadu sez act speaks only about "developer or entrepreneur". section 12(1) of the tamil nadu special economic zones act, 2005, does not exempt the activities, but exempts the developer or entrepreneur. 67. therefore, when we look at the interplay between section 12(1) of the tamil nadu vat act, 2006 and section 12(1) of the tamil nadu sez act, 2005, it could .....

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Jun 22 2016 (HC)

Nokia Solutions and Networks India Private Limited, Rep by its Authori ...

Court : Chennai

..... )(a) of the tnsez act, reference has been made to the tamil nadu general sales tax act, 1958, (tngst act), however, as per section 87 of the ..... purchase tax under section 12 of the tnvat act on the turnover of goods sold to the dealer located in a sez is directly in conflict with the express mandate of the tamil nadu special economic zones (special provisions) act, 2005, (hereinafter referred to as 'tnsez act'). after referring to section 12(1) of the tnvat act and section 12(1)(a) of the tnsez act, it was stated that under section 12(1 ..... the aforesaid purposes. 5. this notification came to be issued in the light of the fact that the state of tamil nadu enacted a separate legislation for special economic zones namely, tnsez act, 2006. after the repeal of the tngst act and coming into force of the tnvat act, 2006, the government passed an order with regard to the effect of the exemption notifications, which were issued, when .....

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Nov 20 2008 (HC)

M. Swaminathan Vs. the Secretary to Government, Industries Department ...

Court : Chennai

Reported in : (2009)1MLJ1276

..... from the board constituted in terms of sections 3 and 4 of the special economic zones act, 2005 (central act 28 of 2005) and want of notification by the central government, declaring the area as special economic zone, besides violations of the provisions contained in the tamil nadu special economic zones (special provisions) act, 2005 (tamil nadu act 18 of 2005). it is also alleged in the affidavit that without serving any notice ..... under section 3(2) of the act, final notification was issued under section 3(1) of the act, 1997.5. the district collector, ..... 10.4.2008 and the said notices were refused to be received by the petitioner. (x) the contentions with regard to the applicability of special economic zones act, 2005; not obtained soil report, are all denied stating that the same are not required for acquisition of the subject matter of lands. the sipcot ..... to the petitioners to vacate, the respondents initiated action to dispossess the petitioners by acquiring the said lands under the provisions of the tamil nadu acquisition of lands for industrial purposes act, 1997 (tamil nadu act 10 of 1999) for the expansion of the existing industrial complex. according to the petitioners, they are all landless .....

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Apr 18 2016 (HC)

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

..... in order to test the correctness of the above contention, it is necessary to take a look at sections 26 and 30 of the special economic zones act, 2005, which is a central enactment and sections 12 and 15 of the tamil nadu special economic zones act, 2005. section 26(1) of the central enactment and section 12(1) of the state enactment grants exemption to every developer and entrepreneur located in ..... madras rubber factory) and the case on hand, by contending that the revision petitioner is actually located in a special economic zone and that they are not liable to pay even the basic customs duty and countervailing duty, in view of the provisions of the special economic zones act, 2005. therefore, it is his contention that the sale and supply of goods made by the revision petitioner on an ..... tax and entry tax, if any, applicable to goods removed from a special economic zone shall be at the rate in force as on the date of such removal, and where such date is not ascertainable, on the date of payment of tax. 30. it could be seen from the above provisions that clause (a) of both of them use three important words, ..... the dutiable event had actually taken place at the time when the goods were imported into india. but, the payment of the duty was exempt by virtue of the provisions of the special economic zones act. this exemption got withdrawn at the time of removal of the goods to the domestic tariff area. therefore, neither kiran spinning mills nor state trading corporation would go to .....

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Aug 26 2016 (HC)

M/s. NCL Wintech India Limited Vs. The Commercial Tax Officer, Chennai

Court : Chennai

..... submitted that the petitioner is entitled to the benefit of the exemption granted by the government of tamil nadu, vide g.o.ms.no.193, dated 30.12.2006. furthermore, it is contended that the respondent, erroneously, referred to rule 11 a of the special economic zone rules 2006, which came into force only from 02.02.2014 to 02.02.2015, and ..... manufacturer and dealer in unplasticized poly vinyl chloride window system, (upvc window), and they are registered dealer, on the file of the respondent, under the provisions of tamil nadu value added tax act, 2006 (hereinafter referred to as, tnvat act). in this writ petition, the petitioner challenges the order of assessment, dated 30.06.2016, for the assessment year, 2014-15. 3. the ..... no opportunity to putforth their objections in that regard. 8. on a perusal of the impugned order, it is seen that the respondent, after referring to the statutory provisions, viz., the provisions of sez act, 2005, has rendered factual finding, stating that the entire residential development done by the co-developer, to whom, the petitioner supplied upvc doors and windows is available on lease ..... basis to both sez and domestic tariff area entities. 9. in my view, to test the correctness of the impugned order, factual aspects have to be gone into as .....

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Jun 13 2014 (HC)

Flextronics Technologies India Pvt Ltd Vs. the Assistant Commissioner

Court : Chennai

..... will be taken under the provisions of tnvat act, 2006.2. according to the counsel for the petitioner, the respondent has issued a notice dated 30.06.2011 proposing to revise the assessment order passed for the assessment year 2010-2011 on the ground that the petitioner has not included the add payable under section 30 of special economic zone act, 2005 in the sale value of ..... deputy commissioner (ct) v, kancheepuram. after hearing both sides, the appellate authority dismissed the appeal on 12.04.2013. even before the petitioner could file a further appeal before the tamil nadu sales tax appellate tribunal, chennai, the respondent, by a notice dated 20.06.2013, called upon the petitioner to pay the entire tax amount and penalty within three days. as .....

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Nov 03 2015 (HC)

Lalitha Muralidharan Vs. The Commissioner of Commercial Taxes and Othe ...

Court : Kerala

..... no.1: it is the specific contention of the learned senior counsel for the petitioner that, as per the scheme and specific provisions of the special economic zones act, 2005 (hereinafter referred to as the 'sez act'), special economic zones (sez) created under the said act are seen as foreign countries for the purposes of trade and hence, when the goods sold to the petitioner were transported from the dta to ..... is contended that even if the enactment of the sez act cannot be traced to article 286(2) of the constitution, the said act being enacted by the parliament, its provisions cannot be ignored. it is also pointed out, with reference to ext.p15 clarification issued by the authorities under the tnvat act that in tamil nadu, such sales are treated as zero rate sales for ..... the purposes of the tnvat act. 6. before dealing with the contentions urged ..... are necessary for a disposal of this case may now be noticed; the petitioner, who is a registered dealer under the tamil nadu value added tax act as well as the central sales tax act (hereinafter referred to as the 'cst act'), is an exporter of articles like pre indian sandalwood chips and chips powder. these items are procured from the domestic tariff .....

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Jun 28 2016 (HC)

M/s. IJM Concrete Products Pvt. Ltd., rep. by its Assistant General Ma ...

Court : Chennai

..... the file of the respondent, under the provisions of tamil nadu value added tax act, 2006 and central sales tax act, 1956. 3. the short issue, which falls for consideration in these writ petitions is as to whether the petitioner is entitled to the benefit of exemption, as the petitioner has supplied ready-mix concrete to the developers of special economic zone (sez). 4. the petitioner had earlier approached ..... operation, maintenance, manufacture etc., or for use as packing material, or packing accessories, in an unit located in madras special economic zone, tambaram, chennai, and other special economic zones in the state of tamil nadu, notified by the government of india, or for development, operation and maintenance of special economic zone by the developer, and if such registered dealer has been authorized to establish such units. 6. the petitioner, by referring ..... under the said act by any dealer on the sale of goods made by such dealer to a registered dealer for the purpose of setting up, operation and maintenance of a unit located in a special economic zone in the state of tamil nadu as notified by the government of india or for development, operation and maintenance of the special economic zone by the developer of the special economic zone, if such .....

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Apr 04 2016 (HC)

M/s. Foxconn India Developer (P) Ltd., Kancheepuram Vs. The Income tax ...

Court : Chennai

..... allottees of the plots. (iii) thereafter, by g.o.ms.no.27 industries dated 1.3.2006, the government of tamil nadu chose the assessee as a "developer" to establish a project known as "product-specific special economic zone" in the sriperumbudur hitech special economic zone, in partnership with sipcot. (iv) pursuant to the said government order, the assessee signed a memorandum of understanding with the ..... determination of the substantial questions of law arising in this appeal, can be briefly stated as follows: (i) the state industries promotion corporation of tamil nadu limited (sipcot), registered under the companies act, 1956, as a government of tamil nadu undertaking, acquired a vast extent of land measuring about 2469 acres, in various villages of sriperumbudur taluk, kancheepuram district, for the purpose of ..... about the same. but unfortunately, different branches of law tend to treat the same kind of transfer differently. this is why one has to keep in mind the statutory provisions with respect to which the interpretation is sought to be given. 32. in bharat steel tubes limited, the delhi high court formulated the indicia of salami to be (i ..... of the expression "rent" under clause (i) of the explanation itself underwent a change under taxation laws (amendment) act, 2006 with effect from 13.7.2006. therefore, the question on hand has to be decided on the basis of the statutory provision now available and not solely based upon the ratio in panbari. 27. in r.k.palshikar (huf), the .....

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