Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court

The Delhi High Court ruled that hiring helicopters for government operations in Andaman and Nicobar is not subject to tax under the Central Sales Tax Act. The case involved a dispute regarding whether the hiring of helicopters by the administration for official use should attract tax. The court found that such services were not taxable under the Act as they were related to government functions. This ruling highlights the non-taxable nature of certain government operations and the exemptions available to public sector entities under the sales tax law. It reinforces the principle that essential government services are often outside the scope of tax regimes.