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TMI Blog2016 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ce T.S.Sivagnanam For the Petitioner : Mr. R. L. Ramani Senior Counsel, Mr.B.Raveendran For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.R.L.Ramani, learned Senior Counsel, assisted by Mr.B.Raveendran, learned counsel for the petitioner, and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. With the consent on either side, the Writ Petitions are disposed of. 2. The petitioner is engaged in the manufacture of Ready-mix concrete, and have its Factory at Senneer Kuppam Village, Avadi Road, Chennai. The petitioner is a registered dealer, on 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 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of any goods, made by such dealer to a registered dealer also, for the purpose of setting up 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 to the aforesaid Government Order, in their objection, submitted that they are effecting sale of Ready-mix concrete to M/s.DLF Info City Developers (Chennai) Ltd., which has been grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No.25 of 2014, dated 30.05.2014, after VAT regime came into force, stating that, in continuation of Circular No.9 of 2013, dated 24.07.2013, it is further clarified that, works contract, executed for a developer, or co-developer of a SEZ, for its authorized operations, is exempted from levy of sales tax, as per G.O.Ms.No.193 of CT R (B2) dated 30.12.2006 read with Section 88 (3) (i) of the TNVAT Act, 2006. That apart, in the recent notification, issued by the Government of Tamil Nadu, Commercial Taxes and Registration (B1) Department, dated 29.01.2016, it has been notified as follows:- In exercise of the powers conferred by sub-sections (1) and (2) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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