Event Date : 1919-Jan-01

(ii) that going by the provisions of section 2(23) and section 16 of the IGST Act, the subject transactions shall be treated as zero rated supply and the petitioner satisfies the applicable definition of place of business, place of supply and is located in SEZ outside the state of Kerala and also follows the procedure under Rule 87 r.w. Rule 96 A(6) of the CGST Rules, 2017. And hence the sale of sandalwood by respondent authorities is treated as an export and not liable to tax. (Para 6)

(iii) that even if, the parties enter into a contract, contrary to what is explicitly stated by law, then it is the law that is applied to the transaction is, what is explicitly stated by law and not the terms agreed between the parties which do not synthesis the existing law (Para 9)
(iv) that the judgment of Division Bench of this Count, in W.A.No. 2665 of 2015 shows that the issues taken up for consideration in that judgment are in the background of KVAT  Act vis-à-vis the condition stipulated in e-auction notice and incidence of tax is on a completed transaction in the State of Kerala. Therefore, the case of petitioner ought not to be decided by following the judgment in W.A. No.2665 of 2015 but by appreciating the applicable provisions of CGST/IGST. Acts (Para 13).
 Decision of Division Bench of this Court in W.A. No.2665 of 2015 Dt.14.06.2017 - Distinguished

(v) that according to section 7(5) of the IGST Act, the supply of goods or services or both to or by a SEZ developer  or SEZ Unit ,shall be treated to be  a supply of  goods in the course of interstate trade  and commerce . And the proviso to section 8(1) holds that supply of goods to or by a SEZ developer or SEZ unit shall not be treated as intra state supply. In other words, where the supplier and the purchaser, are located within the State and goods are supplied to one of them satisfying SEZ supply requirement, such supply is not covered by the meaning of intra state supply.  Hence it is to be noted that even if the transaction is within the State of Kerala, if the transaction originates from SEZ or terminates in SEZ, still it is not treated as intra-State transaction. Section 7(1) and Section 8(1) of the IGST Act operate subject to section 10 of IGST Act (Para 18).