9911796707
TMI Blog2022 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... arises with regard to the second condition, that is, as to whether the goods supplied,being a lathe, drillingand hopping machines,satisfy the definition of 'scientific equipment and instruments' that form the thrust of the Notification. As regards the lathe, drilling machine and hopping machine at issue, there is no dispute posed that the recipient colleges are technical/engineering colleges that have utilized/deployed these machines in the teaching/instruction of the respective courses. The impugned order of assessment also does not make any adverse observation in regard to this aspect of the matter, that is to say, there is no allegation that the machines in question have been used for any purpose other than education. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been covered by C Forms and the turnover from such sales ought to have been assessed at 14.5%. The petitioner objected to the proposal pointing out that it was entitled to the benefit of the Notification as detailed in para 1 of this order. 4. The Notification has been issued in public interest and to provide for a concession on the inter-state sale of scientific equipment and instruments for educational institutions, including for educational purposes, hospitals, laboratories or other institutions. 5. The conditions that have been imposed under the Notification are that the goods themselves should constitute scientific equipment and instruments and that the recipient of the goods, either educational institutions, hospitals, laborator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated at five per cent of the sale price of the goods so sold, if- (a) such sale does not fall within sub-section (1) of the said section 8; and (b) the educational institution, hospital, laboratory or institution, as the case may be, furnishes to the dealer a certificate in the form appended hereto and the dealer produces on demand such certificate before the assessing authority. Appendix (To be issued by an educational institution, hospital, laboratory or institution situated outside the State of Tamil Nadu in respect of its purchase of scientific equipments and instruments made in the course of inter-State trade or commerce from a dealer in the State of Tamil Nadu.) I, the officer-incharge-of the management of * s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Ruling (in short AAR ). The equipment dealt with under orders in ACAAR No.04.2015/16 dated 05.09.2011 is as follows: (i) All kinds of Measuring instruments such as Gauges Meters, Vernie Caliper, Protractor and Measurement trainers kits, (ii) All kinds of Apparatuses, Testing Machines and Testing Kits (iii) Subsonic and Supersonic wind tunnels for Aeronautical lab. (iv) Hydraulic and Pneumatic trainer kits. (v) Controller kits of Data logger system. 11. In ACCAR No.4/2015-16, the equipment in question related to scientific equipments sold to ISRO being: Collapsible mandrels, propellant casting mandrels INSAT-II integration fixtures and transportation containers, which are invariable certified as scientif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd what the notification envisaged. The Bench states as follows: 4. .... In common parlance a scientific instrument or equipment is an instrument or equipment which converts a principle of science to some common use. Viewed in this manner the steam boiler cannot be said to employ any scientific principles for its use. Further we are of the opinion that merely because an article has been manufactures 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 fact that the steam boiler in this case is used in a hospital, its character cannot change and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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