No VAT on sales of goods at duty free shops by warehouse located at Airport as it was sales in cours

CST & VAT : Where assessee was allotted duty free shops at arrival and departure terminals of Bangalore International Airport and a licence was granted to it as Private Bonded Warehouses for storage without payment of duty of goods imported from foreign countries and for sale at duty free shops, sales effected at duty free shops amounted to sales in course of import falling under section 5(2) of Central Sales Tax Act, 1956