TMI Blog2018 (1) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... vant year. - W.P.No.6777 of 2011 - - - Dated:- 15-12-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.S.Raveekumar For Respondents : Mr.S.Kanmani Annamalai ORDER Heard Mr.S.Raveekumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2.The petitioner has filed this writ petition, challenging the assessment order dated 12.01.2011, under the provisions of the Central Sales Tax Act, 1956 for the assessment year 2004-05. 3. The issue involved is as to what is the rate of tax payable for sale of scientific equipments to educational institutions. This very issue was considered by this Court in the case of Tvl. Consolidated Engineering Services v. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concessional rate of tax, on the sales of the above said instruments and equipments in the course of inter-state trade or commerce, as contemplated by Notification No.II(1) CT RE/38/76 dated 20.12.1975. 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 above said notification. 10. It is also an admitted fact that no such condition has been imposed in the notification, dated 20.12.1975 that the registered dealers engaged in sale of the abovesaid goods, have to produce 'C'/'D' Forms for claiming concessional rate of tax. But by erroneous application of the amendment brought about by Section 8(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the writ petition is allowed and the impugned order is set aside, and the 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. No costs. Consequently, connected Miscellaneous Petition is closed. 4. Following the above referred decision, this writ petition is allowed, the impugned order is set aside and the matter is remanded back to the respondent to take note of the decision in the above referred case and extend the concessional rate of tax to the petitioner, by re-doing the assessment for the relevant year. No costs. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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