TaxTMI 
TaxTMI 
1991 (9) TMI 310
X X X X Extracts X X X X
X X X X Extracts X X X X
....were assessed on a total and taxable turnover of Rs. 49,99,371.98 and Rs. 45,33,688.76 for the assessment year 1975-76, by the assessing authority. In making the assessment, the assessing authority, assessed the turnover of Rs. 63,495 relating to sales made to St. John Medical College, Bangalore, at 10 per cent under the Central Sales Tax Act, 1956. In this appeal we are only concerned with the ra....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... which carries on any research work for promotion of a literary, scientific, artistic or educational teaching and which is not run with the motive of making profit, shall be assessed at 5 per cent. In this case, the steam boilers were sold to St. John's Medical College, Bangalore. 3.. Mr. Janardhanaraja, learned counsel for the appellant, relying on the dictionary meaning given in Shorter Oxford ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... + ficus making, f. facere to make). A. adj. 1. Of a syllogism, a proof: Producing knowledge, demonstrative-1667. 2.. Of persons, books, institutions etc. Occupied in or concerned with science or the sciences-1815. 3.. Of or pertaining to science or the sciences; of the nature of science 1722. 4.. Of an art, practice, operation, or method: Based upon or regulated by science, as opp. to mere tr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the opinion that merely because an article has been manufactured scientifically, that would not be decisive in coming to a conclusion that the article is a scientific instrument or equipment. Steam boilers are used as household articles also. When so used nobody calls it a scientific instrument. The mere fact that the steam boiler in this case is used in a hospital, its character cannot change ....