Hotel Ashoka, Indian Tour. Dev. Corpn. Ltd. vs ACCT and Anr.
Sales tax: Sales in duty free shops-Goods sold by giving physical possession at duty free shops to customers, No tax imposable simply because sales not affected by transfer of documents of title to goods-The revenue contended that the sale would not be subject to tax under the Central Sales Tax Act 1956 only if it occasioned in the course of import but [LexDoc Id : 422924]