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recognition of purchases made from SEZ

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(Querist)
30 December 2010 If a manufacturing enterprise(in India) make purchase from a special economic zone(SEZ)in India then should it be recognized as imported purchase.
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
30 December 2010 As per section 29 , it will be treated as import by DTA, subject to provisions of the act.
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bhanu mehra

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bhanu mehra (Querist)
31 December 2010 THANK YOU SO MUCH FOR YOUR VALUABLE ADVICE, SIR.
BUT I NEED CLARIFICATION ON WHICH 'ACT' YOU ARE REFERRING TO AND WHAT IS THE FULL FORM OF 'DTA' HERE.
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