2000 (7) TMI 955 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh quashed a demand notice issued by the Commercial Taxes Officer against Western Railways, citing violation of Article 285(1) of the Constitution which exempts Union properties from State taxation. The Court held that the State cannot assess tax on Union properties, and the demand was without jurisdiction. The petition was allowed, and the notice was quashed.