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2009 (7) TMI 161 - HC - Indian LawsSales from the Duty-free shops located at the arrival terminals of the international airport - whether are in the course of import and are not local sales or sales within the State of Karnataka? Held that:- The sales in Duly-free Shops in which foreign goods are sold to incoming and outgoing and transit international passengers are a distinct and separate type of transactions - the goods are a separate class of goods as distinct from the mass of goods sold to the general public within the country. It is evident that the said transactions are outside the ambit of the Acts and Rules sought to be enforced. Especially in the light of the deliberate omission of sales in the course of import and export from the purview of the Legislation. It follows that any Rules framed under the relevant Act is equally inapplicable. The writ petition is accordingly allowed. It is declared that the Standards of Weights and Measures Act, 1976, the Standards of Weights and Measures (Enforcement) Act, 1985, and the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, dealing with imported goods are not applicable to the goods of the petitioner brought from other countries and sold at its Duty-free Shops located in the international departure terminal of the Bangalore International Airport. Consequently, Annexures - J and L, to the writ petition are quashed.
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