2015 (12) TMI 487

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..... ticle 285 of the Constitution of India, the income of the state can not be taxed by the Central Government. - Stay granted. - ST/Stay/59974/2013, ST/59331/2013-CU[DB] - Stay Order No. 54099/2014 - Dated:- 20-11-2014 - G. Raghuram, President and Mr. R.K. Singh, Technical Member, JJ. For the Petitioner : Shri Vijay Kumar, Advocate For the Respondent : Shri Govind Dixit, DR ORDER .....

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..... is deposited to the credit of the State Government. Thus, prima facie, the amount is deposited in the Consolidated Fund of the State and per Article 285 of the Constitution of India, the income of the state can not be taxed by the Central Government. Therefore we allow the stay application and stay recovery of the impugned liability during pendency of the appeal. - - TaxTMI - TMITax - Service .....

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