https://www.taxtmi.com/caselaws?id=326671 The court upheld the petitioner's liability for sales tax on confiscated goods, ruling that as a registered dealer, the petitioner was obligated to pay sales tax under the Bihar Finance Act, 1981. The court clarified that the goods, being property of the Union of India, were not exempt from State taxes under Article 285 of the Constitution. Additionally, the court determined that the petitioner qualified as a "dealer" under the Act, subjecting them to sales tax, but remitted the matter to the Assessing Authority for a decision on penalties and interest. en-us Fri, 11 Mar 2016 00:00:00 +0530 Mon, 20 Jun 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326671 The court upheld the petitioner's liability for sales tax on confiscated goods, ruling that as a registered dealer, the petitioner was obligated to pay sales tax under the Bihar Finance Act, 1981. The court clarified that the goods, being property of the Union of India, were not exempt from State taxes under Article 285 of the Constitution. Additionally, the court determined that the petitioner qualified as a "dealer" under the Act, subjecting them to sales tax, but remitted the matter to the Assessing Authority for a decision on penalties and interest. Case-Laws VAT and Sales Tax Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326671