1994 (8) TMI 270

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.... C.J.-At the stage of admission, learned Additional Government Pleader for Taxes is notified. Accordingly, she has put in appearance. The petitioner is the appellant in this appeal. It sought for a direction to the respondents to forbear from levying or recovering sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959, on the supply of duty-free ship-stores which were bonded ....

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....exempts goods from such levy. But on that ground it cannot be said that the import of liquor from Sikkim is not dealt with either under the Indian Tariff Act or under the Customs Act. Normally, though the import or export of goods is governed by the Indian Tariff Act or the Customs Act, permit for import or export under those Acts would be necessary. Even if the duty payable is nil, the import or ....

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.... Indian Tariff Act or the Customs Act or under any other law governing the import of goods from foreign countries. We are, therefore, of the opinion that the third condition necessary for the applicability of item 70(a) is not satisfied in this case. In this view, it is not necessary for us to go into the further question whether Sikkim is a foreign country within the meaning of that item. In the ....

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....icability of the aforesaid decision also, as it is open to the petitioner/appellant to rely upon the same before the assessing authority. In the event the assessing authority does not agree with the contentions of the dealer, it would be open to it to go up in appeal and further appeal and then, approach this Court. Therefore, we are of the view that the writ petition ought to have been dismissed ....