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TMI Blog2013 (11) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... than, 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 purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port falling under section 5(2) of the CST Act, 1956 entitled to immunity from levy of tax under the State Sales Tax Act under article 286(1) of the Constitution of India. Therefore, there was no necessity for the respondent to obtain registration under the then existing KST Act, 1957 or under the present KVAT Act, 2003 introduced with effect from April 1, 2005 and to file any monthly statements/r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and as stated by the learned senior counsel appearing for appellant, the appellant was selling the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated provision of section 5 of the Central Act, it is clear that a sale or purchase of goods shall be deemed to take place in the course of import of the goods into the territory of India only if sale or purchase takes place before the goods have crossed the customs frontiers of India. . . . it cannot be disputed that the goods sold at the duty-free shops, owned by the appellant, would be said t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Karnataka Appellate Tribunal cannot be found fault with. Accordingly, there is no merit in this petitions. Petition stands dismissed. In view of the fact that there was no liability to tax, the tax collected by the State shall be refunded to the respondent within 45 days from today failing which, the said amount will carry interest at 18 per cent. p.a. from the date of payment of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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