TaxTMI 
TaxTMI 
2009 (10) TMI 856
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....g order dated May 8, 2009 (P5) passed by the Assessing Authority-respondent No. 2 which is claimed to be without jurisdiction and against the mandate of 2002 Act. Few facts may be noticed. The petitioner-Corporation is an undertaking of Government of India and is engaged in the business of processing, distribution and marketing of petroleum products throughout the country. The corporation is registered in all the States with the local sales tax authorities/VAT authorities for the purposes of payment of tax. In the present case, it is registered with Excise and Taxation Department, UT Chandigarh under the VAT Act. It was also registered under the Punjab General Sales Tax Act, 1948 (for brevity "the 1948 Act") and the Central Sales Tax Act,....
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.... to the tune of Rs. 16,66,857 made to the international AIR flights supported by a notification issued by the Ministry of Law, Justice and Company. Copy of the notification is placed on the file. The notification has not been extended to U.T., Chandigarh. Also, as per the provisions of the Punjab General Sales Tax Act, 1948 as applicable to U. T., Chandigarh and Rules made thereunder there is no such provision providing exemption. Therefore, exemption claimed by the dealer is rejected. . ." Before reaching the aforesaid conclusion the Corporation had made a claim stating the sale of ATF to the foreign aircrafts is exempt from any kind of tax and duty in view of 2002 Act. As per section 3 of the 2002 Act, the Central Government was e....
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....anything in the foregoing provisions of this chapter, Parliament has power to make any law for the whole or any part of the territory of India for implementing any treaty, agreement or convention with any other country or countries or any decision made at any international conference, association or other body." A perusal of the aforesaid provision shows it uses non obstante clause and confers exclusive power on the Parliament to make laws for the whole or any part of the territory in India in pursuance of implementing any treaty, agreement or convention with any other country or countries or any decision taken at international levels, etc. It is undisputed that our country is a signatory to the convention of International Civil Aviation h....
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....ubricants filled into receptacles forming part of any aircraft of any other country. On the issuance of notification the provision as such is to apply notwithstanding any view contained contrary in any other law. Accordingly a notification has been issued on October 18, 2002 by the Ministry of Civil Aviation which was published in the official gazette on November 23, 2002 which is addressed to all the Chief Secretaries of the States and Union Territories. The aforesaid notification has been circulated by addressing separate letter dated February 10, 2003 by the Government of India, Ministry of Petroleum and Natural Gas to all the Chief Secretaries and Union Territories clarifying that fuel and lubricant filled in receptacle of any foreign ....