Section 15. Domestic clearance by Units.

Subject to the conditions specified in the rules made by the Government in this behalf,— (a) any goods removed from a Special Economic Zone to the Domestic Tariff Area shall be chargeable to sales tax and additional sales tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) and the Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) and the entry tax under the Tamil Nadu Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act 13 of 1990) and the Tamil Nadu Entry of Goods into Local Areas Act, 2001 (Tamil Nadu Act 20 of 2001), where applicable, as leviable on such goods when imported; and (b) the rate of sales tax, additional sales tax and entry tax, if any, applicable to goods removed from a Special Economic Zone shall be at the rate in force as on the date of such removal, and where such date is not ascertainable, on the date of payment of tax.