https://www.taxtmi.com/caselaws?id=164494 A notification issued under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002, enacted to implement an international aviation convention under Article 253, prevails over contrary State sales tax law. Fuel supplied to foreign aircrafts within the notification's scope was therefore exempt from tax and could not be included in taxable turnover under the Punjab General Sales Tax Act, 1948. The assessment was set aside to that extent, and the authority was directed to exclude the impugned fuel sales and recalculate liability accordingly. en-us Thu, 15 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164494 A notification issued under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002, enacted to implement an international aviation convention under Article 253, prevails over contrary State sales tax law. Fuel supplied to foreign aircrafts within the notification's scope was therefore exempt from tax and could not be included in taxable turnover under the Punjab General Sales Tax Act, 1948. The assessment was set aside to that extent, and the authority was directed to exclude the impugned fuel sales and recalculate liability accordingly. Case-Laws VAT and Sales Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164494