DEMO|

THE PUDUCHERRY VALUE ADDED TAX ACT, 2007
CHAPTER - I PRELIMINARY

Body

2. Definitions.

In this Act, unless the context otherwise requires,-

(zh) "special economic zone unit" means a unit established in the special economic zone as notified under the proviso to sub-section (4) of section 3 and sub-section (1) of section 4 of the Special Economic Zones Act, 2005 (Central Act 28 of 2005.) and under section 76-A of the Customs Act, 1962 (Central Act 52 of 1962.) and includes units established under the 100 per cent export oriented scheme, export processing zone scheme, electronic hardware technology park scheme or software technology park scheme, as framed under Export and Import Policy, as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (Central Act 22 of 1992.) and as amended from time to time;

Explanation.- For the purposes of this clause, the expression .Special Economic Zone Unit. will also include a .Co-Developer. and a Developer. as defined respectively in clauses (f) and (g) of section 2 of the Special Economic Zones Act, 2005. (Central Act 28 of 2005.)