Held that the amendment by introducing sub-s. (ia) to cl. (2) of s. 10A stipulates that the exports should not be less than 75 per cent of ‘the total sales’. The provisions of the Export Import Policy, 1992-97 provide that ‘the entire production of EOU/EPZ units shall be exported except 25 per cent of the production in value terms may be sold in the Domestic Tariff Area when the use of indigenous inputs is more than 30 per cent in value terms’. On the basis of the aforesaid provision, it appears that the section imposes a value based restriction and not a quantitative restriction. What is required to be satisfied as per sub-s. (ia) to cl. (2) of s. 10A is that the export turnover should constitute at least 75 per cent of the total turnover, although in quantitative terms, the export quantity might be less than 75 per cent of the total sale quantity. (AY. 2000-01)