Facts giving rise to the present litigation in a nutshell are as under The appellant, M s Hotel Ashoka, is managed by India Tourism Development Corporation Limited hereinafter referred to as the Corporation .
The learned Single Judge did number companysider merits of the case for the aforestated reason.
Being aggrieved by the assessment order passed by the Assistant Commissioner of Commercial Taxes Bengaluru, the appellant filed W.P. C No.
Being aggrieved by the view expressed by the learned Single Judge, the appellant preferred Writ Appeal No.
In spite of the above stand of the appellant, the Assistant Commissioner of Commercial Taxes Transition 12 Bengaluru, by an assessment order dated 28th May, 2008 directed the appellant to pay a sum of Rs.4,20,70,900/ by way of sales tax.
The Corporation is having its duty free shops at all major International Airports in India.
At the said duty free shops, the appellant sells several articles including liquor to foreigners and also to Indians, who are going abroad or companying to India by air.
ANIL R. DAVE, J. CIVIL APPEAL NO.
2560 OF 2010 In this appeal, an order dated 9th June, 2009 passed by the High Court of Karnataka, in Writ Appeal No.
881 of 2009 T CST is challenged by the appellant, who is an assessee and registered as a dealer under the provisions of the Karnataka Value Added Tax Act, 2003 hereinafter referred to as the Act .
881 of 2009 T CST before the Division Bench of the High Court which was also dismissed on 9th June, 2009 as the Division Bench found substance in the observations made by the learned Single Judge, hence the appellant has filed this appeal before this Court.
