https://www.taxtmi.com/caselaws?id=164684 The court ruled in favor of the petitioners, registered dealers of scientific instruments, in a case challenging a circular dated June 10, 2002, regarding the requirement of C/D forms for concessional tax rates on sales to educational institutions and hospitals. The court held that the petitioners were entitled to the concessional rate of tax as per a 1975 notification and that the 2002 amendment should not affect sales to educational institutions and hospitals. Consequently, the court set aside the circular and the order disallowing the concessional rate of tax, allowing the writ petitions without imposing costs. en-us Wed, 07 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164684 The court ruled in favor of the petitioners, registered dealers of scientific instruments, in a case challenging a circular dated June 10, 2002, regarding the requirement of C/D forms for concessional tax rates on sales to educational institutions and hospitals. The court held that the petitioners were entitled to the concessional rate of tax as per a 1975 notification and that the 2002 amendment should not affect sales to educational institutions and hospitals. Consequently, the court set aside the circular and the order disallowing the concessional rate of tax, allowing the writ petitions without imposing costs. Case-Laws VAT and Sales Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164684