2007 (2) TMI 624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e to run what is known as duty-free shop in the Bangalore International Airport premises under a licence granted to this effect by the Government of India, Department of Customs in terms of annexure C to the writ petition. It appears the authorities under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, "the Act") have become inquisitive about the transactions that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x under the Act, the authority has no jurisdiction in the matter. Sri K.G. Raghavan, learned senior counsel appearing for the petitioner, draws attention of the court to the provisions of article 286(1)(b) of the Constitution of India, and submits that in respect of an export or import sale taking place in the course of export or import, sales tax cannot be levied by the State, and therefore the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the State of Karnataka whether it amounts to a transaction of sale or not, is a matter within the jurisdiction of the State authorities to scrutinize the transaction. At the stage of scrutiny, there cannot be any pre-emptive or predetermined orders. It is open to the petitioner to pursue its stand before the authority and comply with the requirements. A direction for production of certain docum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X