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1990 (8) TMI 337 - SUPREME COURTWhether the petitioner is a 'dealer' within the meaning of section 2(d) of the Punjab General Sales Tax Act, 1948, and is liable to pay sales tax on its sales turnover? Whether, in the circumstances and on the facts of the case, no sales tax can be levied in view of the provisions of article 285 of the Constitution? Held that:- Appeal dismissed. There is no dispute that the Union of India is the owner of the Northern Railway Departmental Catering, Railway Station, Pathankot. The goods were purchased by the railways and were sold by the railways. The tax was imposed on the sale of goods. At the time of the sale, the goods belonged to the Railways. In view of the provisions of article 285(1) of the Constitution, such sales were immune from taxation under the State law. That was also the view of the High Court. The appeal, therefore, is dismissed, but no order as to costs.
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