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2022 (8) TMI 771 - HC - VAT and Sales TaxValidity of assessment order - benefit of concessional rate of tax - turnover from sale of scientific equipments and instruments to educational institutions, hospitals, laboratories and institutions, premised upon the satisfaction of certain conditions - benefit of Notification No. II (1)/CT&RE/38/76 dated 11.02.1976 - HELD THAT:- There is no dispute on the position that the certificates as required under the appendix to the Notification have been furnished by all the recipient colleges. Thus, one condition of the Notification has, admittedly, been complied with. The dispute arises with regard to the second condition, that is, as to whether the goods supplied,being a lathe, drillingand hopping machines,satisfy the definition of 'scientific equipment and instruments' that form the thrust of the Notification. As regards the lathe, drilling machine and hopping machine at issue, there is no dispute posed that the recipient colleges are technical/engineering colleges that have utilized/deployed these machines in the teaching/instruction of the respective courses. The impugned order of assessment also does not make any adverse observation in regard to this aspect of the matter, that is to say, there is no allegation that the machines in question have been used for any purpose other than education. The conclusion arrived at by the authority fails, the impugned assessment orders are set aside - Petition allowed.
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