THE UNION OF INDIA THROUGH THE SENIOR vs GITA ENTERPRISES . — C.A. No. 6680/2009

Summary of C.A. No. 006680/2009 - Union of India v. Gita Enterprises The Supreme Court dismissed the Union of India's appeal challenging the High Court of Jharkhand's decision that Railways had no authority to deduct sales tax at source from Gita Enterprises' bills for blast stone supply. The Court upheld that once Gita Enterprises produced original bills and documents proving sales tax was paid at the first point of sale, Railways could not demand additional tax deduction without verifying with tax authorities or disputing the documents' genuineness. The Court directed Railways to release the withheld amount to Gita Enterprises within three months with 6% annual interest from the deduction date. This case analysis is maintained by casestatus.in based on publicly available court records.