2026 (4) TMI 1918

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....DB]<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-4-2026<br>D. B. Civil Writ Petition No. 15963/2025 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SUNIL BENIWAL For the Petitioner : Mr. Himanshu Bumb For the Respondent : Mr. Mahaveer Bishnoi, AAG assisted by Mr. Harshvardhan Singh Chundawat Mr. Sukhdev Sharma for Mr. BL Bhati, AAG M....

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....Dadhich, associate to Mr. Rajvendra Saraswat and Mr. Askaran Maru accept notice on behalf of the respondents. Service is thus, dispensed with. 4. Having gone through the averments contained in the petition and after hearing learned counsel for the respective parties, we are of the view that the controversy raised herein has already been put to rest by the judgment, ibid. The relevant paras of t....

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...., "affiliation" is expressly understood as an institutional arrangement enabling a school to prepare its students for admission to the Board examinations. A careful reading of the Bye-laws makes it abundantly clear that the conditions governing affiliation of schools with the Board are, in substance and effect, pari materia with those governing affiliation of colleges with a university. These cond....

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....s of affiliated colleges as an integral step towards conferment of degrees. 46. Consequently, aside all above, for this reason too, the so- called service of affiliation rendered by a university to its affiliated colleges squarely falls within the ambit of exempt services under Entry 66(a) as well as Entry 66(b)(iv). RELIEF 47. D.B. CWP No.9556/2024 and all other writ pe....