Supreme Court of India
M/s Hotel Ashoka (indian Tour.dev.cor.ltd.) v. Assistant Commissioner of Commercial Taxes &anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the reasons recorded in the judgment rendered in Civil Appeal No. 2560 of 2010, these appeals also stand allowed and the assessment orders, so far as they pertain to the subject matter of these appeals are concerned, are quashed.
Judgment, page 14
From the headnote
CENTRAL SALES TAX ACT, 1956: s .. 5(2) rlw Art. 286 of the Constitution and s.2(ii) of Customs Act - Goods sold at duty free shops at the International Airport - Held: State Government has no right to tax any such transaction which takes place at the duty free 0 shops which are not within the customs frontiers of India - Karnataka value Added Tax, 2003 - Customs Act, 1962 - s.2(ii) - Constitution of India, 1950-Art. 286 -Arts.226 and 136 - Alternative remedy. The appellant, a dealer registered under the Kamataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, filed returns
Authorities it was built on
Where later benches applied it
Of those, 1 not applicable
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