https://www.taxtmi.com/caselaws?id=44958 Article 285 of the Constitution protects Union property from direct taxes, but not from indirect levies such as sales tax where the taxable event is the sale itself. The Supreme Court of India held that sales tax on the sale of confiscated goods by the Collector of Customs was an impost on the transaction of sale, not a direct tax on the goods. The earlier contrary view was distinguished, and the larger-bench distinction between direct and indirect taxation was applied. The Tribunal's view was therefore upheld, and Article 285 was held not to bar the levy. en-us Thu, 30 Jul 1998 00:00:00 +0530 Tue, 13 Jan 2015 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44958 Article 285 of the Constitution protects Union property from direct taxes, but not from indirect levies such as sales tax where the taxable event is the sale itself. The Supreme Court of India held that sales tax on the sale of confiscated goods by the Collector of Customs was an impost on the transaction of sale, not a direct tax on the goods. The earlier contrary view was distinguished, and the larger-bench distinction between direct and indirect taxation was applied. The Tribunal's view was therefore upheld, and Article 285 was held not to bar the levy. Case-Laws VAT and Sales Tax Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44958