Reimbursement of Central Sales Tax for 100% EOUs: Procedure in Appendix 14II Must Align with Foreign Trade Policy.

100% EOU - reimbursement of central sales tax - Appendix 14II aimed to lay down the procedure for claiming the benefit. In any case, such procedure could not have restricted the benefit by excluding the purchases from certain source which exclusion did not flow from the Foreign Trade policy itself. .....

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