https://www.taxtmi.com/caselaws?id=270492 The High Court upheld the Maharashtra Sales Tax Tribunal's decision regarding the interpretation of the exemption under the Bombay Sales Tax Act, 1959 for sales at duty-free shops to in-transit passengers. The Court clarified that the exemption applied specifically to sales to in-transit passengers meeting the criteria and dismissed the argument that the exemption was broadly construed. The Court affirmed the Tribunal's interpretation aligned with the exemption notification's intent and did not unfairly extend the exemption to all customers. Ultimately, the Court dismissed the applications, supporting the Tribunal's understanding of the exemption's application. en-us Tue, 13 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270492 The High Court upheld the Maharashtra Sales Tax Tribunal's decision regarding the interpretation of the exemption under the Bombay Sales Tax Act, 1959 for sales at duty-free shops to in-transit passengers. The Court clarified that the exemption applied specifically to sales to in-transit passengers meeting the criteria and dismissed the argument that the exemption was broadly construed. The Court affirmed the Tribunal's interpretation aligned with the exemption notification's intent and did not unfairly extend the exemption to all customers. Ultimately, the Court dismissed the applications, supporting the Tribunal's understanding of the exemption's application. Case-Laws VAT and Sales Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270492