https://www.taxtmi.com/caselaws?id=342071 Article 285 does not extend constitutional immunity to indirect taxes such as sales tax, so Railway departmental catering sales were not exempt on that ground. Where goods are supplied or transferred for consideration and property passes in a taxable transaction, the activity can satisfy the statutory concept of sale. On that basis, the Railway or Union of India could be treated as a dealer under the applicable sales tax law, and the levy was sustained. The earlier view treating such railway catering sales as immune was not accepted in light of the settled line of authority. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 25 Dec 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342071 Article 285 does not extend constitutional immunity to indirect taxes such as sales tax, so Railway departmental catering sales were not exempt on that ground. Where goods are supplied or transferred for consideration and property passes in a taxable transaction, the activity can satisfy the statutory concept of sale. On that basis, the Railway or Union of India could be treated as a dealer under the applicable sales tax law, and the levy was sustained. The earlier view treating such railway catering sales as immune was not accepted in light of the settled line of authority. Case-Laws VAT and Sales Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342071