Telangana High Court
M/S.Indian Tourism Development ... vs The Asst.Commissioner, Ct, Begumpet , ... on 15 November, 2022
Author: T. Vinod Kumar
Bench: T. Vinod Kumar
THE HON'BLE SRI JUSTICE T. VINOD KUMAR
AND
THE HON'BLE SRI JUSTICE PULLA KARTHIK
Writ Petition Nos.5963 and 5992 of 2008
COMMON ORDER:(per Hon'ble Sri Justice T.Vinod Kumar) These writ petitions were filed questioning the orders of assessment made under the provisions of the Andhra Pradesh Vat Act, 2005 (for short, 'the Act') by the 1st respondent authority in subjecting the sales of goods made to international passengers from customs duty free shops set up at the Airport, as being liable to tax under the provisions of the Act, as without jurisdiction and contrary to provisions of Section 5 of the Central Sales Tax Act.
2. When he writ petitions were taken up for hearing, learned counsel appearing for the petitioners and Sri L.Venkateshwar Rao, learned Special Standing Counsel appearing for the respondents, would submit that the issue raised in the present writ petitions is squarely covered by the judgment of the Hon'ble Supreme Court in Hotel Ashoka (Indian Tour Development Corporation Limited) v. Assistant Commissioner of Commercial Taxes1, wherein it was held that the area which is earmarked in the airport and whereat the petitioner therein is permitted to effect sales of customs duty free goods, would have to be considered 1 (2012) 3 SCC 204 2 as transactions taking place outside the custom frontiers of India, in terms of provisions of Section 2(ii) of the Customs Act and Article 286 of the Constitution of India and therefore, would not be assessable to tax under the local enactments.
3. As the issue in the present writ petitions is squarely covered by the above decision of the Hon'ble Supreme Court, following the dicta as laid down therein, these writ petitions are allowed and the impugned assessment orders are accordingly set aside.
4. Miscellaneous petitions, if any, pending in these writ petitions shall stand closed. No order as to costs.
__________________ T. VINOD KUMAR, J Date:15.11.2022 _________________ PULLA KARTHIK, J GJ 3 THE HON'BLE SRI JUSTICE T. VINOD KUMAR AND THE HON'BLE SRI JUSTICE PULLA KARTHIK Writ Petition Nos.5963 and 5992 of 2008 (per Hon'ble Sri Justice T.Vinod Kumar) 15.11.2022 GJ 4