Eligibility of refund claim on sales made to 100% EOU



Whether Refund is eligible to a dealer who makes sales to 100% EOU treating it as Export sales? Introduction: In the recent judgment of Madras High Court in the case of Emerald Stone Export, Pudukottai Vs The Assistant Commissioner (CT), Pudukottai, while disposing the writ petitions No.W.P.(
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About the Author

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Advocate and Consultant on Indirect Taxes (VAT/GST, Service Tax and Central Excise)based at Coimbatore, Tamilnadu. More than 30 years experience in the field of Indirect Taxation. Presently working as whole time director in Ms Lore Tax Professionals Pvt Ltd., Coimbatore, Tamilnadu. Writing articles in Corporate ... Read more


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