In Re : Tata Projects Limited

In Re : Tata Projects Limited
GST
2018 (10) TMI 1245 – AUTHORITY FOR ADVANCE RULING – BIHAR – 2018 (17) G.S.T.L. 480 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – BIHAR – AAR
Dated:- 24-8-2018
AR(B)-01/2018-19
GST
Shri Sanjay Kumar Mawandia, Member (State Tax) and T.G.Rathode, Member (Central Tax)

Represented By : Shri Shantanu Chakravarthy, Assistant Vice President, Finance & Accounts, for the Assessee.

ORDER

'Railway' means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes –

(a) All lands within the fences or their boundary marks indicating the limits of the land appurtenant to a railway;

(b) All lines of rails, sidings, or yards, or branches used for the purposes of, or in connection with, a railway;

(c) All electric traction equipment, power supply and distribution installations used for the purposes of, or in connection with, a railway;

(d) All rolling stock, stations, offices,

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“A track made of steel rails along which trains run.”

North American term 'railroad”

1.  Civil Appeal No. 1722/1969 P.C. Cheriyan v. Barfi Devi on 16 October, 1979 [1979 (4) E.L.T. (J 593) (S.C.)].

2.  M/s. Msco. Pvt. Ltd. v. Union of India & Other on 31 October, 1984 [1985 (19) E.L.T. 15 (S.C.)].

3.  State of Madhya Pradesh v. Merico Industries Ltd., Civil Appeal No. 8656/2015 @ SLP(C) No. 21106 of 2014 [2016 (338) E.L.T. 335 (S.C.)]

4.  Civil Appeal No. 3467/2007 Trutuf Safety Glass Industries v. Commissioner of sales Tax, UP [2007 (215) E.L.T. 14 (S.C.)]

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Document 7
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 Â¤â€š हà¥Ë†à¥¤ फलतà¤Æ’ à¤â€¡Ã Â¤Â¸

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