Indian Economy·Key Judgments
Export Processing Zones — Key Judgments
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Version 1Updated 5 Mar 2026
Key Judgments
Hindustan Zinc Ltd. vs. State of Rajasthan
2006This Supreme Court judgment clarified the taxation powers of state governments over EPZ units, establishing that EPZ units are not exempt from state taxes unless specifically…
Mittal Exports vs. Union of India
2008The Delhi High Court judgment addressed the issue of domestic sales by EPZ units and the calculation of export obligations. It established important precedents regarding the…