https://www.taxtmi.com/caselaws?id=154022 Sale of railway scrap was treated as business activity under the Rajasthan Sales Tax Act because the sale of unserviceable material and scrap iron was held ancillary to commerce. Article 285 of the Constitution did not exempt such sales, as sales tax is levied on the transaction of sale and not directly on Union property. The transfer of the case to another assessing authority was upheld under the Rajasthan Sales Tax Rules, and the jurisdictional objection failed. en-us Wed, 29 Sep 1982 00:00:00 +0530 Sat, 03 Aug 2013 18:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154022 Sale of railway scrap was treated as business activity under the Rajasthan Sales Tax Act because the sale of unserviceable material and scrap iron was held ancillary to commerce. Article 285 of the Constitution did not exempt such sales, as sales tax is levied on the transaction of sale and not directly on Union property. The transfer of the case to another assessing authority was upheld under the Rajasthan Sales Tax Rules, and the jurisdictional objection failed. Case-Laws VAT and Sales Tax Wed, 29 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154022