https://www.taxtmi.com/caselaws?id=161848 Duty-free shop sales at airport arrival and departure halls were treated as requiring factual examination to determine whether they fall within the constitutional and statutory import exemption, rather than being finally classed as exempt in writ proceedings. The Court also noted that exemption under the State taxing exemption power may validly be confined to a distinct class of dealers where reasonable classification exists and the object of the notification is rationally served. On that basis, the challenge to the exemption granted to other operators was not accepted, while the petitioner's own exemption request was directed to be reconsidered on its merits after hearing. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 07 Feb 2014 18:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161848 Duty-free shop sales at airport arrival and departure halls were treated as requiring factual examination to determine whether they fall within the constitutional and statutory import exemption, rather than being finally classed as exempt in writ proceedings. The Court also noted that exemption under the State taxing exemption power may validly be confined to a distinct class of dealers where reasonable classification exists and the object of the notification is rationally served. On that basis, the challenge to the exemption granted to other operators was not accepted, while the petitioner's own exemption request was directed to be reconsidered on its merits after hearing. Case-Laws VAT and Sales Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161848