9911796707
TMI Blog2002 (5) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, challenging the collection of sales tax by the State of Assam, stating, inter alia, that the same is violative of the provisions of article 285(1) of the Constitution of India. 2.. The petitioner runs a departmental canteen in various Railway Stations within the State of Assam through which food-stuff is supplied/sold, to the railway employees and railway passengers on noprofit/no-Loss basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th reference to the above, I have the honour to state that tax is levied on sales made by you in your catering unit as per provision of the AGST Act, 1993. In this connection, it may be stated that there is no provision to exempt of due tax on sales under the AGST Act except the goods listed under Schedule I of the AGST Act, 1993. Yours faithfully, Sd/3-08-98 Superintendent of Taxes, Guwahat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from all taxes imposed by a State or by any authority within a State." 6.. In Union of India v. State of Punjab [1974] 34 STC 394 the honourable Punjab High Court held as below: "1. That the goods were purchased and sold by the railways and the tax was imposed on the sale of goods. At the time of sale, the goods belonged to the railways and the tax had to be paid by the railways. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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? 2.. 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? The first question according to the High Court was concluded by the view taken by this Court in State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, therefore, is dismissed, but no order as to costs." 8.. In view of the above decision of the apex Court, it is held that the petitioner is not liable to pay sales tax in respect of sale/ supply of food-stuff through its departmental canteen and the respondent-State of Assam is not entitled to collect tax. In the result, the writ petition is allowed and the respondents are directed not to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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