Benefit of refund of tax paid on purchase of inputs as Special ...
Case Laws VAT and Sales Tax
January 13, 2016
Benefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT - The technicalities shall not come in the way of giving some reliefs. Hence, Section 20(2) has a over-riding effect - assessee is entitled for refund of input tax credit - HC
View Source