2004 (8) TMI 663

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....eby the revision filed by the petitioner against an order of reassessment dated April 16, 1996 passed by an assessing officer (Assistant Commissioner of Commercial Tax) for the period April 1, 1990 to March 31, 1991 has been dismissed which was originally assessed by order dated December 30, 1993 by the assessing officer. 3.. Petitioner No. 2 is one of the departments of petitioner No. 1 -which is a Railway. The petitioner is running a Departmental Catering Services for the passengers. It is in the course of this activity the petitioner sells in open market "coal ash". The petitioner No. 1 is being assessed under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) and is also registered as dealer. 4.. One....

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....) 1 SCC 192 (Collector of Customs v. State of West Bengal), contended that the issue sought to be raised by the petitioner is no longer available to the petitioner to urge and stands decided against the petitioner in these two decisions. 7.. Having heard learned counsel for the parties and having perused record of the case, I am of the view that what is urged by the State Counsel in reply appears to have force. As a consequence, the petition has no merit. 8.. As rightly urged by learned counsel for the State, the issue involved in this case no longer remains res integra and stands answered by the two decisions of the Supreme Court, referred supra. Indeed, it is clear when I read the facts of the case reported in the case of Collect....

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....sions of article 285, such sale was immune from taxation under the State law. 4.. It would appear that no real arguments was advanced before this court by the appellant-State and the judgment of this Court in Sea Customs Act, 1878, section 20(2), In re [1964] 3 SCR 787, was not pointed out. In Sea Customs Act case a 9-Judge Bench of this Court opined, by a majority, that article 285 envisaged immunity from direct taxes and not from indirect taxes such as sales tax. With specific reference to sales tax, this Court said: 'We may in this connection contrast sales tax which is also imposed with reference to goods sold, where the taxable event is the act of sale. Therefore, though both excise duty and sales tax are levied with reference to....