TMI Blog2018 (1) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.Nos.19671 and 19672 of 2017 And W.M.P.Nos.21227 And 21228 of 2017 - - - Dated:- 20-12-2017 - MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr.P. Rajkumar For The Respondent : Mr.K.Venkatesh Government Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CTO, Thiruvanmiyur Assessment Circle, and another reported in (2010) 28 VST 306 (Mad) and allowed the writ petition. 4.The learned Government Advocate appearing for the respondent does not disputed the above legal position. For better appreciation, the operative portion in the case of Tvl.Consolidated Engineering Services is quoted herein below: 3.It is not disputed by the learned Additional Government Pleader that the issue involved in this case, as to whether the petitioner is entitled to the concessional rate of tax under section 8 (5) of the Central Sales Tax Act, is squarely covered by the decision of this Court, in the case of (Technomed Electronics and another Vs. CTO, Thiruvanmiyur Assessment Circle, and anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by erroneous application of the amendment brought about by Section 8(5) of the Central Sales Tax Act, by Act 20/2002, with effect from 11.05.2002 to the petitioners, the department has proceeded to disallow the concessional rate of tax at 5% to the educational institutions. 11.As rightly contended by the learned counsel for the petitioners, the amendment is not applicable to the sales effected by any registered dealer of scientific equipments and instruments to educational institutions for use, in teaching science or to hospitals. Even after the amendment of Central Sales Tax Act on 11.05.2002, G.O.Ms.No.595, CT RE, dated 15.04.1988 has not been rescinded and therefore, the petitioners would be entitled to the concessional rate of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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