Supreme Court · 2012 INSC 72 · Decided 3 February 2012
M/S Hotel Ashoka (Indian TOUR.DEV.COR.LTD.) v. Assistant Commissioner of Commercial Taxes &ANR.
- Court
- Supreme Court of India
- Citation
- 2012 INSC 72 · [2012] 1 S.C.R. 808
- Case number
- CIVIL APPEAL No. 2560/2010
- Decided
- 3 February 2012
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 2(ii), 286; Customs Act Section 2(ii), 2(11)
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 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 E Kamataka Value Added Tax Act, 2003 and the Central Sales Tax
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