https://www.taxtmi.com/caselaws?id=43548 A sales tax statute that deems the Central Government and State Government to be dealers applies fully to sales of confiscated and unclaimed goods, so the Collector of Customs was liable as a dealer and the sales were exigible to tax. Article 285(1) protects Union property from direct taxation, but it does not exempt the taxable event of sale; sales tax is an indirect levy on the act of sale, not a tax on property. The State's competence under Entry 54 of List II was therefore upheld, and the demand for sales tax on the impugned sales was sustained. en-us Fri, 26 Mar 1993 00:00:00 +0530 Thu, 26 Sep 2013 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43548 A sales tax statute that deems the Central Government and State Government to be dealers applies fully to sales of confiscated and unclaimed goods, so the Collector of Customs was liable as a dealer and the sales were exigible to tax. Article 285(1) protects Union property from direct taxation, but it does not exempt the taxable event of sale; sales tax is an indirect levy on the act of sale, not a tax on property. The State's competence under Entry 54 of List II was therefore upheld, and the demand for sales tax on the impugned sales was sustained. Case-Laws VAT and Sales Tax Fri, 26 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43548