Commissioner Of Sales Tax, U.P Vs. General Manager, North Eastern Railway And Another On 14 July, 1994

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Commissioner Of Sales Tax, U.p v. General Manager, North Eastern Railway And Another

Commissioner Of Sales Tax, U.p
v.
General Manager, North Eastern Railway And Another

(Supreme Court Of India)

Civil Appeal No. 3037 Of 1989 | 14-07-1994

KULDIP SINGH, J.

We have today pronounced judgment in Commissioner of Sales Tax, U.P., Lucknow v. General Manager, North Eastern Railway, Gorakhpur (C.A. No. 3037 of 1980). We allow these appeals on the same reasoning, in similar terms and grant the same relief. The impugned judgment of the High Court dated 23-8-1982 is set aside. The orders of all the authorities under the Act are set aside. The matter is remanded back to the Sales Tax Officer, Gorakhpur to hold the assessment proceeding afresh after hearing the railway authorities. No costs.

Advocates List

For

Bench List

HON'BLE JUSTICE KULDIP SINGH

HON'BLE JUSTICE YOGESHWAR DAYAL

Eq Citation

JT 1994 (5) SC 416

(1994) SUPPL. 2 SCC 715

LQ/SC/1994/621

HeadNote

Sales Tax — U.P. Sales Tax Act, 1948 (1 of 1948) — S. 3(1)(a) — Exemption from tax — Goods sold by railway — Held, goods sold by railway are not exempted from tax