https://www.taxtmi.com/caselaws?id=161981 The court dismissed the writ application, holding that the East Central Railway's catering services qualify as a "dealer" under the Bihar Finance Act, 1981. The goods sold are not exempt from state taxation under Article 285(1) of the Constitution of India as the tax imposed is on the act of sale, deemed an indirect tax and not barred by Article 285(1). en-us Tue, 22 Jun 2004 00:00:00 +0530 Wed, 12 Feb 2014 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161981 The court dismissed the writ application, holding that the East Central Railway's catering services qualify as a "dealer" under the Bihar Finance Act, 1981. The goods sold are not exempt from state taxation under Article 285(1) of the Constitution of India as the tax imposed is on the act of sale, deemed an indirect tax and not barred by Article 285(1). Case-Laws VAT and Sales Tax Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161981