https://www.taxtmi.com/caselaws?id=168974 Sales of imported goods from duty-free shops located in the customs area of an international airport were treated as transactions in the course of import because the goods were sold before crossing the customs frontiers of India. Such sales fall within Article 286(1) of the Constitution and section 5(2) of the Central Sales Tax Act, 1956, so State sales tax cannot be levied on them. The assessment imposing tax and penalty was therefore held unsustainable under the Karnataka sales tax law. en-us Fri, 22 Nov 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168974 Sales of imported goods from duty-free shops located in the customs area of an international airport were treated as transactions in the course of import because the goods were sold before crossing the customs frontiers of India. Such sales fall within Article 286(1) of the Constitution and section 5(2) of the Central Sales Tax Act, 1956, so State sales tax cannot be levied on them. The assessment imposing tax and penalty was therefore held unsustainable under the Karnataka sales tax law. Case-Laws VAT and Sales Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168974