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2011 (4) TMI 528 - SC - VAT and Sales TaxWhether scientific and biological instruments/equipments manufactured and sold by the respondent/assessee would be entitled to get exemption from payment of tax under the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956 in view of the notifications No. 1166 dated 10-4-2000 - best judgment assessment - Notification No. 1166 dated 10-4-2000 - It would also be relevant to mention here that there is a vast difference between Biology Instruments and Biological Instruments - on considering the intention of the Government for issuing the aforesaid notification granting exemption for learning Life Science it is established that no exemption was desired for the articles manufactured and sold by the respondent but it was meant exclusively for articles used by the students of schools and colleges - In the present case, the goods manufactured and sold by the assessee are not meant for Educational Institutions but are meant for Research Laboratories - Hence the commodities in question are not covered by the said notification dated 10-4-2000, and are not entitled for exemption. - Decided against the assessee
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