2007 (2) TMI 624

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..... al Airport premises under a licence granted to this effect by the Government of India, Department of Customs in terms of annexure C to the writ petition. It appears the authorities under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, the Act ) have become inquisitive about the transactions that take place in the shop particularly the sale transactions that take place in .....

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..... n, learned senior counsel appearing for the petitioner, draws attention of the court to the provisions of article 286(1)(b) of the Constitution of India, and submits that in respect of an export or import sale taking place in the course of export or import, sales tax cannot be levied by the State, and therefore the transaction does not attract the liability for payment of any tax under the Act. .....

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..... s a matter within the jurisdiction of the State authorities to scrutinize the transaction. At the stage of scrutiny, there cannot be any pre-emptive or predetermined orders. It is open to the petitioner to pursue its stand before the authority and comply with the requirements. A direction for production of certain documents, etc., cannot by itself be characterized as an act without jurisdiction .....

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