WIPRO LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The revisions are respectively concerned with assessment years 2007-08 and 2008-09. The facts are identical but the consideration of the Tribunal is slightly different. On facts we first refer to O.T.R.No.40/2015. Therein, the sale of furniture and lightning equipment were made to three entities in the Special Economic Zone(SEZ); one to a unit of Wipro Limited, the assessee itself. The two other entities were SFO Technologies Pvt Limited and LT Tech Park. In O.T.R.No. 180/2017, the sale was only to the unit of Wipro Ltd. within the SEZ.

(2.) The Tribunal found in the first year that there is nothing to show that the transfer was made to the units of the assessee. SFO Technologies and LT Tech Park were admittedly not the units of the assessee. As far as Wipro Ltd. is concerned, it has a separate registration under Kerala Value Added Tax (KVAT) Act from that of the transferor. The returns were filed claiming exemption for sale of building materials to units in the SEZ. There could be no exemption for furniture and lightning equipment and sale made to different entities is taxable, was the finding.

(3.) In the second year, the Tribunal found that there is no declaration in Form NO.43 duly signed and sealed by the buyer within the SEZ. There can hence be no claim of exemption as sales to units under SEZ.