2013 (11) TMI 1515

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....e For the Respondent : G. Rabhinathan, M. Thirumalesh and B. Somaskanda ORDER:- The order of the court was made by N. KUMAR J.-This petition is preferred against the order passed by the Karnataka Appellate Tribunal, Bangalore, in S.T.A. No. 407 of 2010 on February 18, 2011 holding that the tax levied by the assessing authority and affirmed by the first appellate authority on the sales ....

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.... shops amounted to sales in the course of import falling under section 5(2) of the CST Act, 1956 entitled to immunity from levy of tax under the State Sales Tax Act under article 286(1) of the Constitution of India. Therefore, there was no necessity for the respondent to obtain registration under the then existing KST Act, 1957 or under the present KVAT Act, 2003 introduced with effect from April ....

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....d goods deposited in bonded warehouse, through duty-free shop situated in customs area of international airport is taxable under the sales tax law of State?", has held as under (pages 450 and 451 in 48 VST): ". . . When the goods are lying in the bonded warehouses, they are deemed to have been kept outside the customs frontiers of the country and as stated by the learned senior counsel appearin....

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....se any tax thereon . . . Upon perusal of the aforestated provision of section 5 of the Central Act, it is clear that a sale or purchase of goods shall be deemed to take place in the course of import of the goods into the territory of India only if sale or purchase takes place before the goods have crossed the customs frontiers of India. . . . it cannot be disputed that the goods sold at the ....