Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2009 (10) TMI 856 - HC - VAT and Sales TaxWhetehr sales have to be treated as exempted from payment of tax as per 2002 Act - Held that - The stand of the respondent that a separate notification for Union Territory Chandigarh is required to be issued would not require any detailed consideration in view of the fact that notification issued by the Ministry of Civil Aviation under section 3 of the Act on November 18 2002 would extend to all the States and Union Territories. It is further made clear that by letter dated February 10 2003 (P4) circulated by the Ministry of Petroleum and Natural Gases intimating all the States and Union Territories the entitlement of the corporation like the petitioner stipulating that no tax/duties whether levied by the Central or State Government are leviable on the supply of fuel/lubricants on the air crafts of foreign countries. Even the refund has been permitted as the notification has come into force with effect from November 23 2002. As a sequel to the above discussion this petition succeeds and order dated May 8 2009 (P5) is set aside. Respondent No. 2 is directed to exclude the sale concerning ATF made to foreign aircrafts by the petitioner-corporation and re-determine the tax liable of the petitioner in accordance with law. The petition stands disposed of accordingly.
|