UNION OF INDIA Vs. STATE OF MAHARASHTRA
LAWS(BOM)-2017-4-274
HIGH COURT OF BOMBAY
Decided on April 18,2017

UNION OF INDIA Appellant
VERSUS
STATE OF MAHARASHTRA Respondents

JUDGEMENT

S.C. Dharmadhikari, J. - (1.) By this writ petition under Article 226 of the Constitution ofIndia, an interim order has been challenged by M/s. Western Railway Canteen/Catering Services.
(2.) The only contention and which has prevailed throughout is that the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India. That exempts property of the Union from the State taxation.
(3.) The next contention is that the definition of the term "dealer" would not include the Railway or the Union of India and any attempt which is now made by the amendment to include it is beyond the competence of the State legislature.;


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