No VAT on Goods Sold by Duty Free Shops – SC

Hotel Ashoka (Indian Tour. Dev. Cor. Ltd.) Vs. Assistant Commissioner of Commercial Taxes & ANR. (Supreme Court) – SC set aside the assessment of VAT under the Karnataka Value Added Tax Act, on the sale of liquor and other imported goods at Bangalore International Airport by Hotel Ashoka, run by the India Tourism Development Corporation. At these duty free shops, the hotel sells several articles including liquor to foreigners and also to Indians, who are going abroad or coming to India by air.

The hotel argued that though liq

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