Transfer of stock from warehouse of SEZ unit to branch in DTA is liable to Tamil Nadu VAT

CST & VAT: Tamil Nadu VAT - Where assessee set up a unit in SEZ area in Tamil Nadu for trading and wherehousing services for mobile phones, etc. and during year it purchased goods from another company located in same SEZ area and supplied them to its branches in other States by way of stock transfer, levy of purchase tax on inter-State stock transfer effected by assessee was justified