https://www.taxtmi.com/caselaws?id=159922 Article 285 does not bar State sales tax merely because the Union receives the amounts; the decisive test is whether the levy falls on a taxable transaction rather than on Union property. On that basis, the Union was not entitled to constitutional exemption from the sales tax demand. Telephone rentals under the measured rate system were also held not to be consideration for a transfer of the right to use goods under Section 5-E, because the charge was for the telephone facility and connected service arrangements, not for a transfer of the instrument as goods. The assessment and demand were therefore quashed. en-us Fri, 18 Dec 1998 00:00:00 +0530 Thu, 05 Dec 2013 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159922 Article 285 does not bar State sales tax merely because the Union receives the amounts; the decisive test is whether the levy falls on a taxable transaction rather than on Union property. On that basis, the Union was not entitled to constitutional exemption from the sales tax demand. Telephone rentals under the measured rate system were also held not to be consideration for a transfer of the right to use goods under Section 5-E, because the charge was for the telephone facility and connected service arrangements, not for a transfer of the instrument as goods. The assessment and demand were therefore quashed. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159922