https://www.taxtmi.com/caselaws?id=353357 The Court allowed the writ petition, set aside the impugned order, and remitted the matter back to the respondent for reassessment. It was determined that the petitioners were entitled to the concessional rate of tax for the sale of scientific equipments to educational institutions and hospitals under a specific notification, and the amendment to the Central Sales Tax Act did not affect this entitlement. The Court found the respondent's reasoning incorrect, leading to the decision to set aside the order and instruct a reassessment in line with the previous case's decision. No costs were imposed, and the petition was closed. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353357 The Court allowed the writ petition, set aside the impugned order, and remitted the matter back to the respondent for reassessment. It was determined that the petitioners were entitled to the concessional rate of tax for the sale of scientific equipments to educational institutions and hospitals under a specific notification, and the amendment to the Central Sales Tax Act did not affect this entitlement. The Court found the respondent's reasoning incorrect, leading to the decision to set aside the order and instruct a reassessment in line with the previous case's decision. No costs were imposed, and the petition was closed. Case-Laws VAT and Sales Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353357