https://www.taxtmi.com/caselaws?id=158249 Article 131 confers the Supreme Court's exclusive original jurisdiction only on disputes arising from the constitutional relationship between the Union and the States; an ordinary fiscal controversy over whether the Union is treated as a dealer for sales tax purposes does not attract that bar, so the writ was maintainable. Article 285(1) protects Union property from direct State taxation, but not from a tax on the act of sale. The amended A.P. General Sales Tax Act provisions were read as valid deeming provisions covering sales of confiscated goods by customs authorities, and the sales tax levy on such sales was therefore upheld. en-us Mon, 18 Mar 1996 00:00:00 +0530 Fri, 18 Oct 2013 16:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158249 Article 131 confers the Supreme Court's exclusive original jurisdiction only on disputes arising from the constitutional relationship between the Union and the States; an ordinary fiscal controversy over whether the Union is treated as a dealer for sales tax purposes does not attract that bar, so the writ was maintainable. Article 285(1) protects Union property from direct State taxation, but not from a tax on the act of sale. The amended A.P. General Sales Tax Act provisions were read as valid deeming provisions covering sales of confiscated goods by customs authorities, and the sales tax levy on such sales was therefore upheld. Case-Laws VAT and Sales Tax Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158249