Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

Latest Case Laws

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (1) TMI 292

TD 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 c .....

X X X X X X X

Full Text of the Document

X X X X X X X

cer, Saidapet Assessment Circle, in W.P.No.35133 of 2013 dated 30.06.2016. In the said case also, supplies were effected to educational institutions established by the Government. The Court took into consideration the earlier decision in the case of Technomed Electronics and another Vs. 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 whet .....

X X X X X X X

Full Text of the Document

X X X X X X X

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) 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 f .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||