2002 (5) TMI 832

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....tations within the State of Assam through which food-stuff is supplied/sold, to the railway employees and railway passengers on noprofit/no-Loss basis. According to the petitioners, the State of Assam was collecting sales tax from them on such sale of food-stuff and the amount of sales tax paid by them is as under: Year Amount 1993-94 1,77,005.00 1994-95 1,91,557.00 1995-96 2,20,563.00 1996-97 2,17,101.00 1997-98 2,46,562.00 That the amount of sales tax paid from April, 1998 to July, 1998 is shown below: Month Amount April 1998 22,214.00 May 1998 25,082.00 June 1998 22,986.00 July 1998 22,613.00 ---------- Total 92,895.00 ----------- 3.. The petitioner thereafter informed the concerned authori....

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....State." 6.. In Union of India v. State of Punjab [1974] 34 STC 394 the honourable Punjab High Court held as below: "1. That the goods were purchased and sold by the railways and the tax was imposed on the sale of goods. At the time of sale, the goods belonged to the railways and the tax had to be paid by the railways. In view of the provisions of article 285(1) the sales by the Government are immune from taxation under any State law and, therefore, no sales tax could be levied on the sale of food-stuffs by the railways; 2.. That the Union of India was not a dealer within the meaning of section 2(d) of the Act and therefore was not liable to pay sales tax on its sales turnover." 7.. It may be mentioned here that the above decisio....