https://www.taxtmi.com/caselaws?id=162216 The court dismissed the writ petition challenging the imposition of sales tax on "coal ash" by a Union of India entity under the State Sales Tax Act. The court held that sales tax, being an indirect tax, is not exempt under article 285 of the Constitution. Previous Supreme Court decisions supported the legality of sales tax on similar commodities, reinforcing the dismissal of the petitioner's argument. The court also justified the reassessment process due to errors in the initial assessment entry, ultimately ruling against the petitioner without costs. en-us Tue, 31 Aug 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162216 The court dismissed the writ petition challenging the imposition of sales tax on "coal ash" by a Union of India entity under the State Sales Tax Act. The court held that sales tax, being an indirect tax, is not exempt under article 285 of the Constitution. Previous Supreme Court decisions supported the legality of sales tax on similar commodities, reinforcing the dismissal of the petitioner's argument. The court also justified the reassessment process due to errors in the initial assessment entry, ultimately ruling against the petitioner without costs. Case-Laws VAT and Sales Tax Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162216