https://www.taxtmi.com/article/detailed?id=6868 Article 285 exempts Union property from State taxation subject to Parliamentary law and transitional exceptions, while Article 289's bar against taxing State property or income has been construed as inapplicable to indirect taxes. Courts have held that customs and excise duties are taxes on manufacture, production or import/export rather than taxes directly on property or income; accordingly, indirect taxes such as sales tax may apply to Union activities where statutory elements are met, as in cases holding a customs department liable as a dealer for sales tax on auctioned confiscated goods. en-us Tue, 21 Jun 2016 10:41:13 +0530 Tue, 21 Jun 2016 10:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6868 Article 285 exempts Union property from State taxation subject to Parliamentary law and transitional exceptions, while Article 289's bar against taxing State property or income has been construed as inapplicable to indirect taxes. Courts have held that customs and excise duties are taxes on manufacture, production or import/export rather than taxes directly on property or income; accordingly, indirect taxes such as sales tax may apply to Union activities where statutory elements are met, as in cases holding a customs department liable as a dealer for sales tax on auctioned confiscated goods. Articles Value Added Tax - VAT and CST Tue, 21 Jun 2016 10:41:13 +0530 https://www.taxtmi.com/article/detailed?id=6868