https://www.taxtmi.com/caselaws?id=159378 A railway city booking agency was treated as falling within the statutory expression "railway" because the definition was broad enough to cover offices and works constructed for railway purposes, and the agency operated as an extended hand or sub-office for booking and movement of traffic. The text also notes that goods in transit from the serving station to the agency remained under railway custody for the relevant protection, while the taxing authority could still verify the declared destination. The Deputy Commissioner's finding on actual destination and custody was treated as a factual finding, and no writ interference was considered warranted. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 07 Dec 2015 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159378 A railway city booking agency was treated as falling within the statutory expression "railway" because the definition was broad enough to cover offices and works constructed for railway purposes, and the agency operated as an extended hand or sub-office for booking and movement of traffic. The text also notes that goods in transit from the serving station to the agency remained under railway custody for the relevant protection, while the taxing authority could still verify the declared destination. The Deputy Commissioner's finding on actual destination and custody was treated as a factual finding, and no writ interference was considered warranted. Case-Laws VAT and Sales Tax Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159378