exigible to sales tax. It is also contended that Article 285(1) of the Constitution exempts the sale of the goods in question, which have ... That case involved directly the interpretation of Article 289(1) which is pari materia with Article 285(1) and is complementary to it by exempting
various Arts, in the Constitution. Article 264 of the Draft Constitution was the correspinding provision to the present Article 285. The above draft Article came ... observed:
"Reading Article 289 and its complementary Article 285 together the intention of the Constitution makers was that Article 285 would exempt all property
Municipality, on the ground that it is violative of Article 285 of the Constitution of India. The petitioner's case is that ... State or any authority within the State by virtue of Article 285(1) of the Constitution of India. To adopt the phraseology used by counsel
exemption from the payment of all kinds of taxes under
Article 285 of the Constitution of India. However, in
contravention to the protection granted under ... made a request to recall notice interfering with
the privilege under Article 285 of the Constitution of India,
same was not considered and issued Exts
such, the said buildings are exempted from taxation
under Article 285 of the Constitution of India. Thereafter, the
petitioner company has approached this Court ... company incorporated under the Companies Act , no claim for
exemption under Article 285 of the Constitution of India is legally
permissible. The 2nd respondent would
liable to be taxed in the light of exemption under Article
285 of the Constitution of India and relevant statutory
exemptions.
2. The petitioner ... buildings of the
petitioner are exempted from the tax liability under Article 285 of
the Constitution and also under Section 3 of the Kerala Building
contention is mainly based on the legal
prepositions referring to Article 285 of the Constitution of
India, whereby it has been specifically provided that ... contentions taken by the petitioner, submits that the
reliance placed on Article 285 of the Constitution is
thoroughly wrong and misconceived. It is pointed
property" belonging to the Union of India referred
to in Article 285(1) of the Constitution of India which is exempt from
tax under ... vehicle
tax is an indirect tax which is not covered by Article 285(1) of the
Constitution by following the decision of the Supreme Court
Central Government and by virtue of the
mandate under Article 285 of the Constitution of India, no
tax liability could have been there ... wrong and
illegal, being contrary to the stipulations under Article 285
and also Section 3(1) of the Act. The question whether the
building belonging
India and as such, those buildings are exempted from taxation
under Article 285 of the Constitution of India. Apprehending that
the Corporation would proceed against ... India. Hence, the appellant cannot claim exemption
from tax under Article 285 of the Constitution of India in respect of
WA 2620
