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Case Law Details

Case Name : Hotel Ashoka (Indian Tour. Dev. Cor. Ltd.) Vs. Assistant Commissioner of Commercial Taxes & ANR. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2560 of 2010
Date of Judgement/Order : 03/02/2012
Related Assessment Year :
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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 liquor, cigarettes, perfumes and food articles were sold at the duty free shops , no tax was payable by it as the goods which had been sold at the duty free shops were sold directly to the passengers and even the delivery of goods at the duty free shops was made before importing the goods or before the goods had crossed the customs frontiers of India. The revenue authorities argued that the sale would not be subject to tax under the Act only if it occasions in the course of import. But transactions of sale, as in this case had not taken place in the course of import and, therefore, they would not be exempted under the Central Sales Act, the tax authorities argued. The Supreme Court rejected the argument and allowed the appeal of the hotel.

Supreme Court of India

M/s. Hotel Ashoka (Indian Tour. Dev. Cor. Ltd.)

Vs.

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