1978 (4) TMI 218

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..... e purview of the phrase "mathematical survey instruments" which are exempt under Notification No. S.L-911/X dated 31st March, 1956. The Assistant Commissioner (judicial) held that T. Squares and drawing-boards were mentioned at serial number 160 of the Manual of Orders of the Irrigation Department, U.P., as "survey and mathematical instruments". He felt that this was strong evidence to show that T .....

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..... . squares and drawing-boards appears to be for survey and mathematical purposes. The authorities were, therefore, justified in holding that the turnover of these things was exempt from tax. We, therefore, answer the question referred to us in the affirmative in favour of the assessee and against the department. Since no one has appeared on behalf of the assessee, there will be no order as to cos .....

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