2016 (1) TMI 284

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.... For the Petitioner : Mr. V. A. Sonpal, Special Counsel For the Respondent : Mr. Praful C. Joshi ORDER P. C. 1. Having heard Mr. Sonpal appearing on behalf of the Revenue in support of these applications and perusing the order passed by the Maharashtra Sales Tax Tribunal in Second Appeal No.2312 of 1998 and connected Appeals decided by the Tribunal on 15th December, 2010, we are of ....

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.... Tribunal, namely, in the substantive appeals and on the reference application would give an impression that the Tribunal has exempted whole of the sales and from the duty-free shop of the respondent-dealer, irrespective of whether such sales are to in-transit passengers or not. 4. We must read both orders in their entirety and the exemption notification as interpreted. The operative order and ....

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....ssengers necessarily. In any event, we do not think that the exemption notification as read and understood by the Tribunal raises any questions of law. The complaint of Mr. Sonpal that it has not been strictly construed but is liberally has no basis. The transactions with such passengers who are termed as in-transit passengers and within the meaning of the said exemption notification have been ref....