TMI Blog2016 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ority directs that authority to verify whether the sale of goods from dutyfree shops located at Sahar International Airport in the Arrival Lounge are made to in-transit passengers and, therefore, entitled to exemption or all sales from that shop should be exempted because they are necessarily made to in-transit passengers. That verification and scrutiny will have to be done in terms of the operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as narrowly as was suggested before it. In such circumstances, the Tribunal's understanding of the exemption notification and reflected in its judgment does not raise any question of law. - Decided against Revenue. - Sales Tax Application No. 18 to 19 of 2015, Reference Application No. 19 to 20 of 2011 - - - Dated:- 13-10-2015 - S C Dharmadhikari And B P Colabawalla, JJ. For the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assengers would require the exemption notification to be construed as desired by the Revenue. Meaning thereby, the exemption notification would apply insofar as sale of goods from the duty-free shop to in-transit passengers or all sales from the said shop, irrespective of whether they are sold to such passengers or otherwise. 3. Mr. Sonpal would urge that both orders passed by the Tribunal, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification and scrutiny will have to be done in terms of the operative order. However, it is clear that if the sale is to in-transit passengers and all the terms and conditions of the exemption notification are fulfilled, then, such sales are exempt from tax. Therefore, we do not see any confusion nor would the assessing officer deal with all sales as if they are made to in-transit passengers neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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