Case Law Details
Case Name : Union of India Vs State of Maharashtra and Ors. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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1. By this writ petition under Article 226 of the Constitution of India, 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 “deale...
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