2007 (2) TMI 624

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....o claims to be having a licence to run what is known as duty-free shop in the Bangalore International Airport premises under a licence granted to this effect by the Government of India, Department of Customs in terms of annexure C to the writ petition. It appears the authorities under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, "the Act") have become inquisitive about ....

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....jected to tax under the Act, the authority has no jurisdiction in the matter.   Sri K.G. Raghavan, learned senior counsel appearing for the petitioner, draws attention of the court to the provisions of article 286(1)(b) of the Constitution of India, and submits that in respect of an export or import sale taking place in the course of export or import, sales tax cannot be levied by the Stat....

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....nsaction takes place within the State of Karnataka whether it amounts to a transaction of sale or not, is a matter within the jurisdiction of the State authorities to scrutinize the transaction. At the stage of scrutiny, there cannot be any pre-emptive or predetermined orders. It is open to the petitioner to pursue its stand before the authority and comply with the requirements. A direction for....