https://www.taxtmi.com/caselaws?id=127495 The court ruled in favor of the petitioners on both issues. Firstly, the court held that sales tax could not be levied on the services provided by the petitioners as purchasing agents for the Government of India, as they were acting solely as purchasing agents and not as dealers. Secondly, the court determined that sales tax could not be imposed on goods sold to the Railway administration, as the goods were actually delivered to the railways for their consumption, and sales to Railway administrations were exempt from sales tax at the relevant time. en-us Sat, 09 Jun 1956 00:00:00 +0530 Mon, 11 Mar 2013 13:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127495 The court ruled in favor of the petitioners on both issues. Firstly, the court held that sales tax could not be levied on the services provided by the petitioners as purchasing agents for the Government of India, as they were acting solely as purchasing agents and not as dealers. Secondly, the court determined that sales tax could not be imposed on goods sold to the Railway administration, as the goods were actually delivered to the railways for their consumption, and sales to Railway administrations were exempt from sales tax at the relevant time. Case-Laws VAT and Sales Tax Sat, 09 Jun 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127495