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2018 (1) TMI 292 - HC - VAT and Sales TaxRate of tax - supplies effected to educational institutions established by the Government - whether taxable under Schedule II Part B at the rate of 5% as per the amended Commodities list under CTD portal? - Held that: - similar issue decided in the case of Consolidated Engineering Services Versus The Commercial Tax Officer [2016 (6) TMI 1273 - MADRAS HIGH COURT], where it was 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 is set aside. Matter remanded back to the respondent to take note of the decision rendered in the above referred cases and extend the concessional rate of tax to the petitioner by redoing the assessment - Petition allowed by way of remand.
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