Export Processing Zones — Legal Precedents

Legal Precedents

Hindustan Zinc Ltd. vs. State of Rajasthan

2006

This 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

2008

The 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…