https://www.taxtmi.com/caselaws?id=426532 Lathe, drilling and hopping machines supplied to technical and engineering colleges for teaching purposes were treated as falling within "scientific equipment and instruments" under the concessional CST notification. The certificate condition was satisfied, and the interpretive approach was strict but not so narrow as to exclude educational use where the articles served instructional functions in technical institutions. A contrary authority on steam boilers was distinguished because those were common utility articles and not comparable on these facts. The assessment revision was therefore unsustainable, and the assessment orders were set aside. en-us Wed, 29 Jun 2022 00:00:00 +0530 Sat, 20 Aug 2022 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426532 Lathe, drilling and hopping machines supplied to technical and engineering colleges for teaching purposes were treated as falling within "scientific equipment and instruments" under the concessional CST notification. The certificate condition was satisfied, and the interpretive approach was strict but not so narrow as to exclude educational use where the articles served instructional functions in technical institutions. A contrary authority on steam boilers was distinguished because those were common utility articles and not comparable on these facts. The assessment revision was therefore unsustainable, and the assessment orders were set aside. Case-Laws VAT and Sales Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426532