TMI Blog2016 (11) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... taken place and therefore, the transaction had taken place beyond or outside the Customs Frontier of India and they are not taxable under the Tamil Nadu General Sales Tax Act. The above decision has become final as no appeal has been preferred by the respondent. The ratio laid down by the Hon'ble Supreme Court would be equally applicable to the present case also. There is nothing on record to show that there was some material available with the Officer to show that the petitioner had made domestic sales and goods have been removed in contravention of the Facilitation Licence. The para wise comments given to the Additional Government Pleader do not state anything except that there is prima case of tax evasion - petition allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in the impugned proceedings there is no reason assigned as to why the documents listed therein were called for from the petitioner. Without disclosing the reasons thereof, the petitioner cannot have an opportunity to raise any objection to the impugned notice. The licence issued to the petitioner contains certain stringent conditions, where they have to maintain a stock register commodity wise and separately for goods imported by Sea, Goods imported by air, goods imported by post, goods transferred from Central Excise bonded factory. Further, the Register has to be entered and updated immediately on receipt of the goods each time and signed by the petitioner, the bond Officer of the Department and Escort Officer immediately thereof. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in the case of Indian Tourist Development Corporation Limited Vs. Assistant Commissioner of Commercial Taxes and Another reported in (2012) 2 SCC 204 held that the goods of the petitioner had not been brought into the Customs Frontier of India before the transaction of sales had taken place and therefore, the transaction had taken place beyond or outside the Customs Frontier of India and they are not taxable under the Tamil Nadu General Sales Tax Act. The above decision has become final as no appeal has been preferred by the respondent. The ratio laid down by the Hon'ble Supreme Court would be equally applicable to the present case also. Before the Karnataka High Court, the State of Karnataka had challenged the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
