TMI Blog2009 (1) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 16154,16155,16512 of 2008 - - - Dated:- 7-1-2009 - MANIKUMAR S. , J. ORDER:- S. MANIKUMAR J. W.P. Nos. 16155 and 16512 of 2008 relate to challenge of the circular dated June 10, 2002, issued by the Special Commissioner and Commissioner of Commercial Tax, Chennai, dated June 10, 2002, by which, the Special C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contemplated by Notification No. II(1) CT RE/ 38/76 dated December 20, 1975 issued under section 8(5) of the Central Sales Tax Act, 1956. It is the grievance of the petitioners that the Notification No. II(1) CT RE/38/76 dated December 20, 1975 did not contain any condition for procurement of C declaration forms in respect of inter-State sale of diagnostic reagent, medical instruments and accessories sold to educational institutions and hospitals, which are non-profitable institutions. It is the further contention of the petitioners that the amendment brought about by Act 20 of 2002, would apply only to sales effected to registered dealers and the Government and therefore, disallowance of the reduced rate of tax on the sales of scienti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to registered dealers and Government, and also sales to any other person or class of persons and therefore, the amendment brought about by Act 20 of 2002, is not applicable to sales made to educational institutions. According to the learned counsel, it does not impose any condition for obtaining C declaration forms in respect of sale of scientific instruments to educational institutions, such as colleges and hospitals, which are used in the laboratories for research work, for promotion of laboratory, scientific, artistic or educational objectives. His submission is placed on record. Heard the learned counsel for the parties and perused the materials available on record. Section 8(5) of the Central Sales Tax Act, 1956 as amended by A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (2) as may be mentioned in the notification. . . The respondents have not disputed the fact that the petitioners are registered dealers of the abovesaid goods to educational institutions and hospitals. In view of the admission of the learned Government advocate, the petitioners cannot be denied the benefits of concessional rate of tax, on the sales of the abovesaid instruments and equipment in the course of inter-State trade or commerce, as contemplated by Notification No. II(1) CT RE/38/76 dated December 20, 1975. In the above circumstances, it is not necessary for the petitioners to produce C/D declaration forms to claim the benefit of concessional rate of tax in the abovesaid notification. It is also an admitted fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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