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2017 (4) TMI 1041 - HC - VAT and Sales TaxScope of State taxation - whether the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India? - Held that: - reliance placed in the decision in the case of KARYA PALAK ENGINEER, CPWD. Versus RAJASTHAN TAXATION BOARD, AJMER [2004 (8) TMI 114 - SUPREME COURT OF INDIA], where it was held that Union is not exempted from the levy of indirect tax under Article 285 of the Constitution. Whether Central Public Works Department can safely be termed as a dealer? - Held that: - again reliance was placed in the case of KARYA PALAK ENGINEER, CPWD. Versus RAJASTHAN TAXATION BOARD, AJMER, where it was held that the argument that in terms of the language of the definition of the dealer under Section 2(14) of the Rajasthan Act appellants can not be a “dealer”, will also have to be rejected. Petition dismissed - decided against petitioner and in favor of Revenue.
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