https://www.taxtmi.com/caselaws?id=209720 The Supreme Court held that sales at duty-free shops before goods crossed customs frontiers were not taxable under the Karnataka Value Added Tax Act and Central Sales Tax Act. The Court ruled that such sales fell outside state taxation jurisdiction, following Section 5 of the Central Act and Article 286 of the Constitution. The assessment orders were quashed, and the Court allowed the appeals, emphasizing that the State of Karnataka could not impose tax on transactions at duty-free shops occurring before crossing customs frontiers. en-us Fri, 03 Feb 2012 00:00:00 +0530 Fri, 29 Jan 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209720 The Supreme Court held that sales at duty-free shops before goods crossed customs frontiers were not taxable under the Karnataka Value Added Tax Act and Central Sales Tax Act. The Court ruled that such sales fell outside state taxation jurisdiction, following Section 5 of the Central Act and Article 286 of the Constitution. The assessment orders were quashed, and the Court allowed the appeals, emphasizing that the State of Karnataka could not impose tax on transactions at duty-free shops occurring before crossing customs frontiers. Case-Laws VAT and Sales Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209720