Query Serial No. 13          Querist:  vatconcept.com            City:  Noida

        For the purpose of levy and collection of tax under the Central Sales Tax Act, 1956, the Parliament, in sub-section (2) of section 9 of the said Act, has empowered the authorities empowered under the general sales tax law of the State, for assessment and collection of tax. The Special Economic Zones Act, 2005 has been given overriding effect also over the Central Sales Tax Act, 1956 Inter-state sales to SEZ entrepreneurs and Developer have been exempted under the SEZ Act, 2005. Whether authorities empowered for making assessment of central sales tax, while making assessment, will be competent for exercising powers under the SEZ Act, 2005?