https://www.taxtmi.com/caselaws?id=47119 Article 285 does not bar sales tax on materials supplied by the Union to contractors because it protects Union property from direct taxation, not indirect tax on a taxable sale. The Court treated the contract as involving transfer of property in goods on use and consumption in construction, with consideration satisfied by adjustment in bills, so the transaction amounted to a sale under the Rajasthan Sales Tax Act, 1994. On that footing, the Union fell within the statutory definition of dealer for levy purposes. The separate single-point tax objection was left to the competent authorities if not already concluded. en-us Thu, 12 Aug 2004 00:00:00 +0530 Tue, 27 Jan 2015 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47119 Article 285 does not bar sales tax on materials supplied by the Union to contractors because it protects Union property from direct taxation, not indirect tax on a taxable sale. The Court treated the contract as involving transfer of property in goods on use and consumption in construction, with consideration satisfied by adjustment in bills, so the transaction amounted to a sale under the Rajasthan Sales Tax Act, 1994. On that footing, the Union fell within the statutory definition of dealer for levy purposes. The separate single-point tax objection was left to the competent authorities if not already concluded. Case-Laws VAT and Sales Tax Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47119