1998 (7) TMI 94 - SC - VAT and Sales Tax

Summary

The Supreme Court upheld the West Bengal Taxation Tribunal's decision that the Collector of Customs is a "dealer" under the Bengal Finance (Sales Tax) Act when selling confiscated goods. The appellant's argument based on Article 285 of the Constitution was rejected, citing previous judgments that sales tax is not a direct tax on goods. The appeal was dismissed, affirming the Tribunal's decision.