https://www.taxtmi.com/caselaws?id=426532 Scientific equipment and instruments under the concessional Central Sales Tax notification may include lathe, drilling and hobbing machines supplied to technical or engineering colleges for teaching, where the prescribed certificate and use conditions are met. Although exemption notifications require strict construction, the expression should not receive an artificially narrow meaning. Educational deployment is material to the goods' character where the machines are used for technical instruction. Steam boilers treated as common utility articles do not govern machinery used in educational training. The concessional treatment therefore applies where the articles lack an ordinary non-educational character inconsistent with the notification. 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 Scientific equipment and instruments under the concessional Central Sales Tax notification may include lathe, drilling and hobbing machines supplied to technical or engineering colleges for teaching, where the prescribed certificate and use conditions are met. Although exemption notifications require strict construction, the expression should not receive an artificially narrow meaning. Educational deployment is material to the goods' character where the machines are used for technical instruction. Steam boilers treated as common utility articles do not govern machinery used in educational training. The concessional treatment therefore applies where the articles lack an ordinary non-educational character inconsistent with the notification. Case-Laws VAT and Sales Tax Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426532