https://www.taxtmi.com/caselaws?id=162625 Railways governed by the Railways Act, 1989 are not a transporting agency under section 32 of the Kerala General Sales Tax Act, 1963, so they are not bound to file returns or verify sales tax compliance of consignments. Sales tax authorities may inspect, seize and act against suspected evasion goods from railway only in accordance with law, but they cannot impose enforcement duties or penalty liability on railway officials for not detaining goods or following sales tax instructions. The Commissioner's superintendence under section 3(1A) does not extend to railway officials, and directions issued under the Act cannot bind them. en-us Fri, 20 Jan 2006 00:00:00 +0530 Tue, 11 Mar 2014 17:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162625 Railways governed by the Railways Act, 1989 are not a transporting agency under section 32 of the Kerala General Sales Tax Act, 1963, so they are not bound to file returns or verify sales tax compliance of consignments. Sales tax authorities may inspect, seize and act against suspected evasion goods from railway only in accordance with law, but they cannot impose enforcement duties or penalty liability on railway officials for not detaining goods or following sales tax instructions. The Commissioner's superintendence under section 3(1A) does not extend to railway officials, and directions issued under the Act cannot bind them. Case-Laws VAT and Sales Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162625