Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1273 - HC - VAT and Sales TaxConcessional rate of tax - sales to educational institutions - Section 88 (4) of the TNVAT Act - whether the petitioner is entitled to the concessional rate of tax under section 8 (5) of the Central Sales Tax Act? - Held that: - the issue is squarely covered by the decision in the case of Technomed Electronics and another Vs. CTO, Thiruvanmiyur Assessment Circle, and another [2009 (1) TMI 821 - MADRAS HIGH COURT], where it was held that 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 - matter is remitted back to the respondent to take note of the decision rendered in the above referred case, and extend the concessional rate of tax to the petitioner, by redoing the assessment for the relevant year.
|