https://www.taxtmi.com/caselaws?id=164343 The court held that State authorities under the Karnataka Value Added Tax Act, 2003 have jurisdiction to scrutinize transactions in a duty-free shop at Bangalore International Airport, even if they involve elements of export or import. Despite arguments citing constitutional provisions exempting such sales from sales tax, the court emphasized the authority's right to prevent tax evasion by verifying transactions within the State. The petitioner was directed to comply with the scrutiny process, allowing for objections only after tax liability is established. The writ petition was dismissed, affirming the authority's jurisdiction to examine transactions within the State for tax purposes. en-us Wed, 21 Feb 2007 00:00:00 +0530 Tue, 22 Apr 2014 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164343 The court held that State authorities under the Karnataka Value Added Tax Act, 2003 have jurisdiction to scrutinize transactions in a duty-free shop at Bangalore International Airport, even if they involve elements of export or import. Despite arguments citing constitutional provisions exempting such sales from sales tax, the court emphasized the authority's right to prevent tax evasion by verifying transactions within the State. The petitioner was directed to comply with the scrutiny process, allowing for objections only after tax liability is established. The writ petition was dismissed, affirming the authority's jurisdiction to examine transactions within the State for tax purposes. Case-Laws VAT and Sales Tax Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164343