2012 (2) TMI 62 - SUPREME COURT

Appellant sells liquor at duty free shops at Bengalaru airport, no tax payable as goods are sold in the course of import or before the goods have crossed the customs frontier of India and are directly sold to customers - Revenue argued after purchase of goods passenger crossed the custom frontiers and and sales were not effected by transfer of documents of title to the goods - Held That:- The above argument is irrelevant. Transfer of document is one method and delivery may be physical also. Simply because the sales had not been effected by transfer of documents of title to the goods and the sales were effected by giving physical possession of the goods to the customers, it would not mean that the sales were taxable under the Act. - Decided in favour of assessee.