https://www.taxtmi.com/caselaws?id=148572 Sales to a Railways engineering branch were held outside the concessional rate because the exemption notification applied only to Government of India departments purchasing for official use and excluded departments engaged in commercial activity and carrying on business. The Railways were treated as carrying on business, and running railways was regarded as a commercial activity; the Engineering Department was merely a branch of the Railways and not an independent Government department for the notification. The concessional rate was therefore unavailable, and assessment at the normal rate was upheld. en-us Wed, 15 Jan 1969 00:00:00 +0530 Tue, 30 Apr 2013 14:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148572 Sales to a Railways engineering branch were held outside the concessional rate because the exemption notification applied only to Government of India departments purchasing for official use and excluded departments engaged in commercial activity and carrying on business. The Railways were treated as carrying on business, and running railways was regarded as a commercial activity; the Engineering Department was merely a branch of the Railways and not an independent Government department for the notification. The concessional rate was therefore unavailable, and assessment at the normal rate was upheld. Case-Laws VAT and Sales Tax Wed, 15 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148572