Amendment of section 8 of Mah IX of 2005

In section 8 of the Value Added Tax Act,—

1. (a) in sub-section (3), in the Explanation, after 'clause (d)', the following clauses shall be added, namely :— "(e) a developer of the Special Economic Zone means a developer,—
   • (i) undertaking development, repairs, maintenance and improvement of the Special Economic Zone, and
   • (ii) who has been certified by the Commissioner ;
2. (f) a unit includes an establishment situated within the Special Economic Zone." ;
3. (b) after sub-section (3), the following sub-sections shall be inserted, namely :— "(3A) The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions, exceptions and restrictions as