https://www.taxtmi.com/caselaws?id=159803 The U.P. Trade Tax Act could not be used to treat the Union of India as a dealer on the facts, because the statutory definition, read in context, did not support treating its telecommunication functions as taxable business. The State also lacked constitutional authority to levy trade tax on the Union, since Article 285 protects Union property from State taxation and Article 289 did not authorise taxation of the Union. The assessments were therefore unconstitutional, without jurisdiction, and unenforceable. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 02 Dec 2013 14:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159803 The U.P. Trade Tax Act could not be used to treat the Union of India as a dealer on the facts, because the statutory definition, read in context, did not support treating its telecommunication functions as taxable business. The State also lacked constitutional authority to levy trade tax on the Union, since Article 285 protects Union property from State taxation and Article 289 did not authorise taxation of the Union. The assessments were therefore unconstitutional, without jurisdiction, and unenforceable. Case-Laws VAT and Sales Tax Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159803