https://www.taxtmi.com/caselaws?id=103343 Sales of goods owned by the Union of India and sold by the Railways were held immune from State sales tax under Article 285(1) of the Constitution, because the levy operated on Union property and could not be sustained under State law. The issue whether the seller was a dealer under the State sales tax regime was treated as already concluded by earlier authority and was not re-examined. The constitutional protection against taxation of Union property therefore barred the impugned levy, and the tax demand failed. en-us Thu, 30 Aug 1990 00:00:00 +0530 Mon, 09 Sep 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103343 Sales of goods owned by the Union of India and sold by the Railways were held immune from State sales tax under Article 285(1) of the Constitution, because the levy operated on Union property and could not be sustained under State law. The issue whether the seller was a dealer under the State sales tax regime was treated as already concluded by earlier authority and was not re-examined. The constitutional protection against taxation of Union property therefore barred the impugned levy, and the tax demand failed. Case-Laws VAT and Sales Tax Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103343