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2013 (11) TMI 1515 - HC - VAT and Sales TaxLevy of tax under KVAT Act - Respondent was allotted duty-free shops at the arrival and departure terminals of the Bangalore International Airport (old), Bangalore - Registration not obtained - Held that:- In view of the authoritative pronouncement of the apex court Hotel Ashoka (Indian Tour. Dev. Cor. Ltd.) v. Assistant Commissioner of Commercial Taxes reported in [2012 (2) TMI 62 - Supreme Court of India] holding such sales which are in the course of import or export are not liable to pay tax under the Karnataka Sales Tax Act. The order passed by the Karnataka Appellate Tribunal cannot be found fault with. Accordingly, there is no merit in this petitions - Decided against Revenue.
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