State taxes and levies

(1) Subject to the provisions of sub-section (1A), all sales and transactions within the processing area of the Zone or in the demarcated area or between the units in the processing area and the demarcated area shall be exempt from all taxes, cess, duties, fees or any other levies under any State law to the extent specified below:(a) Stamp duty and registration fees payable on transfer of land meant for approved Units in the processing area of the Zone or in the demarcated area.