https://www.taxtmi.com/caselaws?id=157474 Sales tax on the transaction of sale of Union property was held not to be a tax directly on property under Article 285(1), so the constitutional exemption did not bar the levy. The amended Rajasthan Sales Tax Act, 1954 brought Government departments within the definitions of business and dealer, so the department was treated as a dealer and could not escape assessment. Advance tax payable under section 7(2A) formed part of tax under the Act, so default attracted interest under section 11B. All three issues were decided against the assessee and in favour of the revenue. en-us Thu, 27 Jan 1994 00:00:00 +0530 Sat, 05 Oct 2013 18:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157474 Sales tax on the transaction of sale of Union property was held not to be a tax directly on property under Article 285(1), so the constitutional exemption did not bar the levy. The amended Rajasthan Sales Tax Act, 1954 brought Government departments within the definitions of business and dealer, so the department was treated as a dealer and could not escape assessment. Advance tax payable under section 7(2A) formed part of tax under the Act, so default attracted interest under section 11B. All three issues were decided against the assessee and in favour of the revenue. Case-Laws VAT and Sales Tax Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157474