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The Additional Commissioner of Sales Tax Versus M/s India Tourism Development Corpn. Ltd.

2016 (1) TMI 284 - BOMBAY HIGH COURT

Claim of exemption from sales tax against Sale of goods through duty free shop to in-transit passengers located at Sahar International Airport - Held that:- The operative order and while remanding the case for the period 1993-94 and 1994-95 to the assessing authority 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 th .....

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y. - The transactions with such passengers who are termed as in-transit passengers and within the meaning of the said exemption notification have been referred to by the Tribunal. It is on the understanding that the Tribunal has interpreted the words “in-transit passengers”. That is neither stretching the definition so as to extend the benefit of the exemption notification to any passenger or customer nor does it take away the benefit of the same by reading it as narrowly as was suggested before .....

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enue in support of these applications and perusing the order passed by the Maharashtra Sales Tax Tribunal in Second Appeal No.2312 of 1998 and connected Appeals decided by the Tribunal on 15th December, 2010, we are of the opinion that no question of law arises from the said order which requires a reference of the same to this Court and subsequent answer and opinion of this Court. In other words, the Tribunal was right in rejecting the Reference Applications. 2. The only issue was whether the ex .....

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passed by the Tribunal, namely, in the substantive appeals and on the reference application would give an impression that the Tribunal has exempted whole of the sales and from the duty-free shop of the respondent-dealer, irrespective of whether such sales are to in-transit passengers or not. 4. We must read both orders in their entirety and the exemption notification as interpreted. The operative order and while remanding the case for the period 1993-94 and 1994-95 to the assessing authority dir .....

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