24 February 2010
If Declaration in Form "I" under the CST Act,is obtained by the seller as the purchasing dealer is allowed to purchase goods for use in the SEZ unit, without payment of any tax. But no concession is provided under MVAT Act for Local Purchases of SEZ unit.Hence tax (WCT) is leviable by contractor for local sales to SEZ units, on OMS sales he can obtain Form "I" and need not levy tax.
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