GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (6) TMI 1058 - KARNATAKA HIGH COURT

2015 (6) TMI 1058 - KARNATAKA HIGH COURT - [2016] 88 VST 90 (Kar) - Demand of sales tax / vat on sale of aviation turbine fuel (ATF) to foreign aircrafts - Constitutional validity of notification - Held that:- there may be various other airlines originating from foreign countries which are not parties to the said convention, but in order to identify those airlines which originate from the countries which are parties to the convention,such a declaration is required. Therefore I do not find that n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ere is a distinct purpose in insisting for production of such declaration made by the State Government and hence the contention raised by the petitioner's counsel on the vires of the said notification is without any substance. - Validity of assessment orders - Held that:- in respect of certain transactions made to certain airlines there are declarations produced and in respect of other transactions of the very same airline, it may not be produced is the submission of the petitioner's counsel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of ATF and lubricants have taken place to the satisfaction of the third respondent/authority. If the third respondent is satisfied on the material to be produced by the petitioner, then it could consider the grant of exemption in respect of those transactions. But if the third respondent is of the opinion that the additional materials to be produced by the petitioner are not sufficient to come to a conclusion that an exemption would have to be granted, then in that case it can grant some time t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cts. The petitioner has assailed Notification SO No. 3720, dated November 18, 2002, issued by Central Government published in Gazette of India on November 23, 2002 which is in exercise of the power conferred by section 3 of the Foreign Aircrafts (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 and Notification No. FD 120 CSL 2003, dated December 3, 2003 issued by the State Government. The petitioner has also assailed assessment order dated December 19, 2011 passed by the third .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d as a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the KST Act, 1957") and other Acts applicable to it in the matter of sale of petroleum products. It is stated that sale of ATF is a matter which is covered within the scope of the provisions of the KST Act, 1957. It is stated that in exercise of the power conferred under article 253 of the Constitution, Parliament has enacted the Foreign Aircraft (Exemption from Taxes and Duties on Fuel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion or agreement with any country or countries, it is necessary to grant exemption from levy of taxes and duties on fuel and lubricants filled into receptacles forming part of any aircraft or any other country or countries under any law of a State or Union territory, the Central Government may, by notification in the Official Gazette, make such provisions as may be necessary for giving effect to the convention or agreement and thereupon the said provision, notwithstanding anything contrary conta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the air services agreements or air transport agreements entered into by India which is a party to the Convention on International Civil Aviation which has entered into an agreement with India and operating scheduled non-scheduled or International Air Services to or from India, shall be exempted from levy of all taxes and duties in India, whether levied by the Central Government or the State Government, as the case may be. Thereafter, the State Government issued impugned notification dated Decemb .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

laration obtained from the airlines operator of the foreign country in the specified form. That notification is assailed by the petitioner while challenging assessment order dated December 19, 2011. 3. I have heard learned counsel for the petitioner and learned Government Pleader for the respondents and perused the material on record. 4. During the course of submission, the petitioner's counsel stated that under article 253 of the Constitution, it is only the Central Government which can pas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is without legislative competence and therefore the notification would have to be quashed. 5. In the background of the said notification, it was contended that when once particulars of sale made to the foreign airlines are available in the invoices raised by the petitioner and information would be sufficient to conclude that the sale has been made to foreign airlines or foreign aircrafts and that no further declaration would be necessary to evidence that fact. Relying on the invoices raised by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e in fact given by the petitioner pursuant to notification dated December 3, 2003 and for the subsequent years also may have submitted, but for the assessment year 2008-09 in respect of certain airlines, it has not been submitted by the petitioner which cannot be denied its right to seek exemption solely and in view of the impugned notification dated December 3, 2003. He contended that when the Central Government has issued notification at annexure C dated November 18, 2002 and has also issued c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion dated December 3, 2003 and the assessment order dated December 19, 2011, contended that there is no merit in this writ petition and that the impugned notification has been issued by the State Government for the purpose of implementation of the Central enactment and that the said notification is in no way contrary to what has been enacted by the Parliament. He therefore contended that the vires of the notification cannot be questioned by the petitioner particularly, when the petitioner has co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Central Government Notification dated November 18, 2002 which has been issued pursuant to section 3 of the Central Act. Section 3 of the Act reads as under: "3. Exemption from levy of taxes and duties on fuel and lubricants supplied to aircraft of other countries.-Where, in pursuance of the convention or agreement with any other country or countries, it is necessary to grant exemption from levy of taxes and duties on fuel and lubricants filled into receptacles forming part of any aircraft .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the purpose of implementation of section 3 of the Act in respect of the exemption from levy of taxes and duties in India whether levied by the Central Government or State Government as the case may be in the matter of sale of fuel and lubricants to aircrafts registered in other countries which is a party to the convention and which has entered into agreements with India and operating scheduled or non-scheduled international air services to or from India. After issuance of the impugned notif .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

which is a party to the convention on international civil aviation or which has entered into air services or air transport agreements with India and operating scheduled or non-scheduled international air services to or from India. That notification requires production of declaration by the petitioner/dealer obtained from the airline operator of the foreign country in the form of the specified declaration in order to seek exemption from payment of sales tax. 8. The learned counsel for the petitio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tifications which are at annexures C and E, respectively. Production of such a declaration is an evidence in the form of acknowledgment, which is issued by the purchaser to the petitioner who would sell the ATF and other lubricants and such a declaration would in fact authenticate the sale of ATF and lubricant to foreign aircrafts which are originating from those countries which are parties to the convention on International Civil Aviation or which have entered into air service or air transport .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Civil Aviation or which has entered into air service or air transport agreement with India and operating International Air Services to or from India. There may be various other airlines originating from foreign countries which are not parties to the said convention, but in order to identify those airlines which originate from the countries which are parties to the convention,such a declaration is required. Therefore I do not find that notification dated December 3, 2003 is illegal, or it lacks c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h declaration made by the State Government and hence the contention raised by the petitioner's counsel on the vires of the said notification is without any substance. 9. Now coming to the validity of the assessment order dated December 19, 2011, it is in respect of the assessment year 2008-09. Learned counsel for petitioner submits that in respect of that assessment year with regard to certain airlines declarations have been submitted but with regard to other airlines, declaration could not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g simply by those invoices. Additional materials would be required to be produced either by the petitioner or ascertained by the respondent/Department from various sources as to whether those airlines are from countries who are parties to the convention or aircrafts belonging to those countries which have entered into air services or air transport agreements with India so as to entitle the petitioner herein to claim exemption with regard to sale of ATF and lubricants made to those airlines. In t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version