Court Rules SEZ is Outside India Under SEZ Act Section 53(1); CST Applies to SEZ-DTA Supplies.

Supply of goods from SEZ to DTA - Levy of CST - territory outside the territory of India u/s 53 (1) of SEZ Act, - The deeming provision also cannot be inferred from the analogy drawn from different Acts - Decided against the assessee. - HC .....

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