M/S. Sadanam Personal Products vs Cc, New Delhi on 16 October, 2012
7.9 The appellant relied on the judgment of Apex Court in the case of Hotel Ashoka V Asst. Commr. Of Com. Taxes 2012 (276) ELT 433 (SC). The decision thereon was made under Karnataka Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 holding that the goods sold beyond Customs frontier of India was not liable to State levy. According to the facts of the present appeal, the cosmetic undisputedly came to India having only dispute on the point of entry thereof. The appellant failed to justify how it shall gain out of the ratio laid down in the above judgment.