TMI Blog2013 (11) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, there is no merit in this petitions - Decided against Revenue. - S.T.R.P. No. 202 of 2011 - - - Dated:- 22-11-2013 - KUMAR N. AND RATHNAKALA, JJ. For the Petitioner : Smt. S. Susheela, Additional Government Advocate For the Respondent : G. Rabhinathan, M. Thirumalesh and B. Somaskanda ORDER:- The order of the court was made by N. KUMAR J.- This petition is preferred against the order passed by the Karnataka Appellate Tribunal, Bangalore, in S.T.A. No. 407 of 2010 on February 18, 2011 holding that the tax levied by the assessing authority and affirmed by the first appellate authority on the sales turnover of various items, which are purchased from outside the country is not in order, as such sales are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee preferred an appeal to the Tribunal, which held that it was not taxable. Aggrieved by the said order, the State has preferred this revision petition. The apex court in the case of Hotel Ashoka (Indian Tour. Dev. Cor. Ltd.) v. Assistant Commissioner of Commercial Taxes reported in [2012] 48 VST 443 (SC); [2012] 72 Kar.L.J. 129 (SC) dealing with the question, whether sale of imported goods deposited in bonded warehouse, through duty-free shop situated in customs area of international airport is taxable under the sales tax law of State? , has held as under (pages 450 and 451 in 48 VST): . . . When the goods are lying in the bonded warehouses, they are deemed to have been kept outside the customs frontiers of the country an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the customs frontiers of India, i.e., they are not within the customs frontiers of India. If this is the factual and legal position, in an opinion looking to the provisions of article 286 of the Constitution, the State of Karnataka has no right to tax any such transaction which takes place at the dutyfree shops owned by the appellant which are not within the customs frontiers of India. In view of the aforesaid authoritative pronouncement of the apex court 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. Petition stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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