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EXEMPTION OF PROPERTY OF THE UNION FROM STATE TAXATION

Value Added Tax - VAT and CST - By: - Mr. M. GOVINDARAJAN - Dated:- 21-6-2016 - Article 285(1) of the Constitution provides that the property of the Union shall, save insofar as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State. Article 285(2) provides that nothing in clause (2) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying tax on any property of the Union to which such pr .....

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ns of Article 289 of the Constitution of India does not apply to indirect tax like customs duty, central excise duty, sales tax, etc., The Supreme Court laid down the following propositions- Article 289(1) provides for exemption of property and income of the States only fromt axes imposed directly upon them; it has no application to indirect taxes like duties of excise and customs; Duties of excise and customs are not taxes on property or income; they are taxes on manufacture/production of goods .....

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thereon. The Supreme Court held that held that the Court may 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 goods, the two are very different imposts; in one case the imposition is on 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 directl .....

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been imported in contravention of the Customs laws. The said goods are being sold by the Department by public auction etc., Usually the confiscated goods are sold by public auction, giving advertisement in newspapers. The interested persons would participate in tender process. The highest bidder is required to deposit the bid money along with the sales tax on concerned treasured and on production of treasury. On production of treasury receipt, the goods are released by the Assistant Commissione .....

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