{"id":28343,"date":"2009-06-09T00:00:00","date_gmt":"2009-06-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hotel-ashoka-vs-the-assistant-commissioner-on-9-june-2009"},"modified":"2018-01-28T12:19:38","modified_gmt":"2018-01-28T06:49:38","slug":"ms-hotel-ashoka-vs-the-assistant-commissioner-on-9-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hotel-ashoka-vs-the-assistant-commissioner-on-9-june-2009","title":{"rendered":"M\/S Hotel Ashoka vs The Assistant Commissioner on 9 June, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Hotel Ashoka vs The Assistant Commissioner on 9 June, 2009<\/div>\n
Author: V.Gopalagowda & Malimath<\/div>\n<\/p>\n
<\/pre>\n
from foreign country for sale at  5  .<\/p>\n
shops.  v_ <\/p>\n
3.Shipping document and inveice. jraiSed= _ <\/p>\n
by M\/s.DIAGEO Amstettiehy. Amsterdam,’  =
\nNetheriand on ITDC.”\n<\/p>\n
2. This appeal is filed–..bY~~._pHoteI  Vlqplestieningll’<\/p>\n
the correctness cf theerder–*’d.t\u00a7ted’~-\u00bbiA3t1e,’r\u00e9ivruery, 2009
\npassed in Writ  urging
\nvarious Grounds}   it  V <\/p>\n
3.  ‘iearri’ed” counsel appearing fer
\nSr:  _o_–nVVVV’beha|f of the appellant<\/p>\n
contended = tVhat_Ft\u00a7.hel'”~l.ea\u00abriied Single Judge erred in<\/p>\n
direeting fl”!-1-“.V_:V ap’vpei’l’ant.. to avail alternative remedy<\/p>\n
 ,.-ef  and tnesame is bad in law. “Further, the learned<\/p>\n
t_’__S’ihgle to take into consideration the<\/p>\n
 required to be examined in View of the<\/p>\n
“i..,previsinifiS of Article 286(1)(b) of Constitution of India<\/p>\n
“il:”i’eald””A?~\u00a5th Section 2(ab) of the Central Sales Tax Act. He<\/p>\n
it   stibmitted that the sales effected from the duty free shop,<\/p>\n
 which is admittedly lecated beyond the customs station at<\/p>\n
Bengaluru International Airport, are not cevered by the<\/p>\n
l\u00bbt\/<\/p>\n
charging Section under the KI.S.T. Act and not_4.iiab’_le.._ta<\/p>\n
tax under The Centrai Act. Therefore, the  <\/p>\n
Judge should have decided the question oi::m.er’i.ts”‘V it<\/p>\n
instead of dismissing the writ <\/p>\n
the appellant to avail the a!ter_natl\\ie.t_remedsg;v’h”;f:te_Hleerned.:’:><\/p>\n
Counsel contended that the’Vl4l”iearnVed  Jtadge has<\/p>\n
faiied to note that the -iolrdleri the assessing
\nauthority is \\{!:fEt’i’1i3’i_;i.t jtiris1>e’i\u00a2tianA”‘a:;~~.ttjgftfansactlons could<\/p>\n
not iiablea’ place beyond the<\/p>\n
territoriai*E.tlQ5,.,ditii;@5~L\u00b03–f,g”-indlg)'”Th the instant case, the
\nappel\u00a3a’nt’ fai:::”i%;[t>t:: that it was beyond the<\/p>\n
customs oa–r:riers:o._f Indiaiaas per the provisions of Section<\/p>\n
 2(a:Ltx\u00a7’} C$T A\u00e9t;vT!herefore, the assessing of\ufb01cer had no<\/p>\n
 ‘j;ir’ia\u00e9icttion:v’toflevy the sales tax as the transactions were<\/p>\n
adrnittedilfe\ufb01’jhe\ufb01rond the Customs Frontiers of India.<\/p>\n
 Theiiefovlreivtlhe writ petition should have been disposed of<\/p>\n
 “{*\u00bbthei”cases on merits by the learned single judge instead of<\/p>\n
 direeting the appeilant to avail alternative remedy of<\/p>\n
appeal. The iegal issues required to be decided by the<\/p>\n
learned Single Judge are, whether the saies made are in<\/p>\n
ii\/<\/p>\n
the course of import or export and the assessme’Ittf”e:rder<\/p>\n
passed is w\u00a7th\u00a5n the jurisdtction of the <\/p>\n
Since, The learned Single 3udge__fa\u00a7I__e’d ted<\/p>\n
legal aspects, the order \u00a35 had in;”:.iavg\u00e9_’_’ehd ‘i’:a;5ie”to <\/p>\n
aside. Further, iearned sine_i_e*-Judgev-A”not5e:e*’;that”Vt’<\/p>\n
the assessment  officer is
\nwithout jurisdiction   of Act and
\ntherefore, it    Hence, there
\nwas no need   to examine the<\/p>\n
facts zihd recsira thiewfi .\n<\/p>\n
 “‘~!earAned””*_.\u00bbe.”counsel for the appellant<\/p>\n
pieced” rfeiienc’e._V_VVVn the decisions of the Madras High<\/p>\n
  Caicutte High Court and the Judgment<\/p>\n
 Court wherein Section 5(2) felt for<\/p>\n
eerie-idevfiatieri and it has been interpreted that the sale ef<\/p>\n
 :_”‘g.oeds within the customs frontiers in India, are exempted<\/p>\n
  fre’r?;~’the safes tax in View of Section 5(2) of the CST Act.<\/p>\n
 iearned counsei submitted that documents are<\/p>\n
V produced by the appeilant-assessee before the assessing<\/p>\n
it;\n<\/p>\n
officer to show that the provisions of Section<\/p>\n
Act are attracted to the facts of the case._.V__”fh-erefo~re,the <\/p>\n
assessing officer had no <\/p>\n
assessment order. i-ie also placed”–..reiianc”e.’g’uponj ithef<\/p>\n
decisions of the Supreme Couifin the”ease:.VofV.’iEg’h\u00e9lTE CF V<\/p>\n
HIMACHAL PRADESH .gfi’\u00a7\u00a75i)3A CEMENT LTD.,
\nAND ANOTHER (AND omaaiAr;psAts;ossia,io.iea in (zoos)
\n142 src: O0Q.1″an;ji:l also  l(IRAPd SPINNING
\nMILLS V5.5   reported in 1999
\n  additional customs
\nduty isnot.’_leviaVbie’; decisions have not been<\/p>\n
considerediev ‘t?1eV[leAa*r_nednV Single Judge and therefore, the<\/p>\n
 .order”‘lsv—h~a’d in law. Another contention urged<\/p>\n
eounsei on behalf of the appellant is that<\/p>\n
the”a\u00e9ssessn3_ent order is a nuility in the eye of law. The<\/p>\n
 further viicontentlon urged is that it is purely a question of<\/p>\n
V’ :~ff”lawi”t.hat arose for consideration before the learned single<\/p>\n
‘  itidge and the same shouid have been examined in detail.<\/p>\n
liw\/<\/p>\n
5. The learned Additional Government _4!\u00a7\\d*.-focate<\/p>\n
Smt.Ge-etha Menon, placed reliance upon Se_:.:i:’ion*”\u00bb.’S{i2jij<\/p>\n
the Act with regard to the import of  t%je’* <\/p>\n
custom frontiers of India by the\ufb01vappeiilanlt,and”*-th’ejg_ood_s<\/p>\n
were stored in the bonded warehouVse_’and said  <\/p>\n
Shops situated at International_Airi\u00a7o:tt,_”fbeyanahalii,<\/p>\n
Bangalore. According to’:    are not in
\nconformity W:it!’i’::Iih:aE  zsigittsmst the Act and the
\niaw iaid gdiotfin   in the case of
\n:<.Go9tixi;a.*zfi\u00a7i}\u00e9li\u00a7\u00e9 tiara \u00a7s.sT;\u00a7m:= or KERALA reported
\nin AIRd,997  aforesaid decision, guidelines<\/p>\n
have beerriahidv downIv{tith~'i' reference to Section 5(2) of the<\/p>\n
  at p'aArag.ra,e'n -\u00ab~12 a\ufb02zer analysing the various<\/p>\n
  Constitution Bench of the Supreme Court.<\/p>\n
 further contended that the order is<\/p>\n
 passed  the assessing officer after giving an opportunity<\/p>\n
'lithe Hassessee and the same is subject to appeai.<\/p>\n
*  iigerefore, the iearned Single Judge rlghtiy dismissed the<\/p>\n
Writ petition giving liberty to the appeliant to avail<\/p>\n
alternative remedy of \ufb01iing an appeal. She submitted that<\/p>\n
im\/<\/p>\n
the impugned order does not warrant interference~.i:n\u00ab\u00ab..\u00a7#i~ew<\/p>\n
of the decision of the Supreme Court  <\/p>\n
The learned Single Siudge rightly_Jdec_lined"to""<\/p>\n
discretionary power and directed th'ei..apAp-eli'an't <\/p>\n
alternative remedy which ishpesffectlyv.jCnstified" i~n_'~th.e iactswt'<\/p>\n
8: circumstances of the case.\n<\/p>\n
6. We_h’ay_e the rival legal
\nco ntentio ns   ~V..aa’rpeseVV_to’VV\ufb01nd out whether
\nthe learned’:”Sivn\u00a7Via;_: in dismissing the writ
\npetition  to avail the alternative<\/p>\n
remedy. “The  to be answered against the<\/p>\n
 appellant fer the–.tol_lowing reasons:-<\/p>\n
C     5(2) of the Central Sales Tax Act fell for ,<\/p>\n
consideratiiojia ‘hefore Constitution Bench ef the Apex Court<\/p>\n
‘*-.in the “following decisions.<\/p>\n
  cor-$55 aonno, BANGA\u00a5..OREvs. JOINT<\/p>\n
COMMERCIAL TAX OFFICER, MADRAS 81 OTHERS<\/p>\n
reported in AIR 19?1 SC 1570.\n<\/p>\n
\\m\/<\/p>\n
…..1o…\n<\/p>\n
(1)<\/span><\/p>\n
case may be, must actuaiiy take pleceq  –. A’
\n(2) Such sale or purchase in In_ei’ie*’b*- :-
\nmust itself occasion such  <\/p>\n
not vice verse i.e. inhibit” \u00abshould   <\/p>\n
occasion such safe.\n<\/p>\n
(3) The  havfegwenwteiretf   3<\/p>\n
import stream whehsfhey are<\/p>\n
to safe or pqrciaasegi  _ __ .\n<\/p>\n
(_4,i,_VThe igimpojii” -._o2’5’_th’e  concerned<\/p>\n
   er:-medias a direct<\/p>\n
–V..reseit’     ‘con\u00a7.:erned sale or<\/p>\n
”  trensactiiont
\n” _  of import can be<\/p>\n
 tai<en_ to \ufb01etre continued tiil the<\/p>\n
 A. only it<\/p>\n
.Virnpori?ed'V'gooo'*s reach the local users<\/p>\n
the import has commenced<\/p>\n
 \ufb01tihrough the agreement between<\/p>\n
 iiereign exporter and an intermediary<\/p>\n
n\u00e9vho does not act on his own in the<\/p>\n
transaction with the foreign exporter
\nand who in his turn does not seii as
\nprincipai the imported goods to the
\nfocal users.\n<\/p>\n
(6) There must be either a single sale
\nwhich itseif causes the import or is in<\/p>\n
M<\/p>\n
The safe or purchase, as the <\/p>\n
-13..\n<\/p>\n
jurisdiction and Authority under the provisio_a–s:\u00ab.ef”it\u00a71e..}iict_;’ <\/p>\n
On the other hand, the 3udemeht relied”v*ai\u00a7_e,h”‘V:\u00a7y,V  it<\/p>\n
iearned Additional Gevernment :;\u00a7;c\u00a5veciete4″ssis.’ ‘a\u00a7;:’I’it\u00e9i’bie”A.:td<\/p>\n
the facts & situatien to hoid’_t’h.at the
\nthe jurisdiction to pass assessment
\nappeiiant. Therefore, the  learned
\nSingle Judge does not call for yz\ufb01peai.
\nThe w\ufb01t appeal  of  to be<\/p>\n
dismissed.\n<\/p>\n
8. Accordingly, ‘the’ <\/p>\n
         sa\/si
\nIudgg<\/p>\n
Sdf:-E
\nIud\u00a7\u00a7<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Hotel Ashoka vs The Assistant Commissioner on 9 June, 2009 Author: V.Gopalagowda & Malimath from foreign country for sale at 5 . shops. v_ 3.Shipping document and inveice. jraiSed= _ by M\/s.DIAGEO Amstettiehy. Amsterdam,’ = Netheriand on ITDC.” 2. This appeal is filed–..bY~~._pHoteI Vlqplestieningll’ the correctness cf theerder–*’d.t\u00a7ted’~-\u00bbiA3t1e,’r\u00e9ivruery, 2009 passed in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-28343","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Hotel Ashoka vs The Assistant Commissioner on 9 June, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-hotel-ashoka-vs-the-assistant-commissioner-on-9-june-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Hotel Ashoka vs The Assistant Commissioner on 9 June, 2009 - 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