1998 (7) TMI 94

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.... Mohan, Senior Advocate (C.B. Babu, S.D. Sharma and V.K. Verma, Advocates with him), for the appellant. B. Sen, Senior Advocate (Dilip Sinha and J.R. Das, Advocates for M/s. Sinha and Das, Advocates with him), for the State of West Bengal. K. Amreshwari, Senior Advocate (K. Ram Kumar and santi Narayan Advocate, with him), for the respondent in S.L.P. (C) No. 13393 of 1997. [Order]. - The ....

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....1990] 79 STC 437. The Punjab High Court in that matter had answered the two questions before it in favour of the Union of India. The second question was whether no sales tax could be levied in view of the provisions of Article 285 of the Constitution of goods purchased by the Railways and sold by the Railways in their catering department. This Court said that at the time of their sale the goods be....

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....re levied with reference to goods, the two are very different imposts; in one case the imposition is on the act of manufacture or production while in the other it is on  the act of sale. In neither case  therefore can it be said that the excise duty or sales tax is a tax directly on the goods for in that event they will really become the same tax." 5. The decision in the Sea Customs A....