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2009 (1) TMI 821 - HC - VAT and Sales TaxCircular dated June 10, 2002, issued by the Special Commissioner and Commissioner of Commercial Tax, Chennai, challenged directing that in cases where notifications have been issued under section 8(5) of the Central Sales Tax Act, 1956, C/D form is essential - Held that:- In view of the specific stand of the learned counsel for the respondents and considering the merits of the case that the amendment is not applicable to the sales effected by any registered dealer of scientific equipment and instruments to educational institutions for use in teaching science or to hospitals the circular memorandum, dated June 10, 2002 is liable to be set aside, insofar as the petitioners are concerned and accordingly, set aside. Consequently, the order, dated March 31, 2008 passed by the Commercial Tax Officer, Thiruvanmiyur Assessment Circle, disallowing the concessional rate of tax at five per cent on the sales to educational institutions (impugned in W.P. No. 16154 of 2008) is set aside.
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