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i n t h e h i g h c o u r t o f g u j a r a t a t a h m e d a b a d（我n t h e h g h c o u r t o f g j r t t h m e d b d）（23页）.doc

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AIT-2011-447-HC IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 5575 of 2011 Larsen Toubro Ltd. 1 - Petitioner(s) Versus Union of India 4 - Respondent(s) MR N.VENKATRAMAN, SR.ADV. with MR NITIN K MEHTA with MR MOHAMMED SHAFIA with MR P.PURSHOTTAM for Petitioner(s) : 1 - 2.NOTICE SERVED BY DS for Respondent(s) : 1 - 2, 5,MR PRAKASH JANI, GOVERNMENT PLEADER with MS MAITHILI MEHTA, ASST.GOVERNMENT PLEADER for Respondent(s) : 2 - 4.MR UDAY JOSHI with MR PRANAV TRIVEDI for M/S TRIVEDI GUPTA for Respondent(s) : 5, Coram: Mr. Justice AKIL KURESHI and Ms Justice SONIA GOKANI Date of Judgment: 02/09/2011 AIT Head Note: when the sale of goods took place at Bombay High, for which the goods moved from Hazira to Bombay High, such movement does not get covered within the expression movement of goods from one State to another contained in clause (a) of Section 3 of CST Act. It is clear that the goods had not been moved from one State to another since, in our opinion, Bombay High does not form part of any State of Union of India. (Para 35) By a notification dated 27.2.2010 provisions of Chapter V of Finance Act, 1994 ( pertaining to Service Tax) have been extended to continental shelf and Exclusive Economic Zone as indicated for the purposes specified in the notification. It can thus be seen that the Central Government has been issuing notifications extending different taxing statutes to designated areas, continental shelf and Exclusive Economic Zone. Such notifications have been issued extending the Income Tax Act, 1961, Customs Act and the Customs Tariff Act, Central Excise Act and the Central Excise Tariff Act, the Service Tax and the provisions contained in Finance Act, 1994. However, admittedly, no such notification has been issued extending all or any of the provisions of CST Act to any of the designated areas, continental shelf or Exclusive Economic Zone. To our mind in absence of such notification, respondents could not hav