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of <h1>High Court quashes tax demand on Western Railways, upholding Union property exemption</h1> The High Court of Madhya Pradesh quashed a demand notice issued by the Commercial Taxes Officer against Western Railways, citing violation of Article ... - The High Court of Madhya Pradesh quashed a demand notice issued by the Commercial Taxes Officer against Western Railways, citing violation of Article 285(1) of the Constitution which exempts Union properties from State taxation. The Court held that the State cannot assess tax on Union properties, and the demand was without jurisdiction. The petition was allowed, and the notice was quashed.
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