Circular denying benefit of zero rating on goods used in works contract carried out at SEZ isn't unc

CST & VAT: Tamil Nadu VAT - Circular No. 9 of 2003, dated 24-7-2013 sets out statutory provision and benefit of zero rating which accrues to dealer under section 18 and it is neither contrary nor ultra vires of provisions of VAT Act, not is it violative of article 14 of Constitution or irrational