TVAT: Sale of Equipments to Govt Educational Institutions attracts concessional VAT

M/s. Biojenik Engineering (P) Ltd. Vs. The Commercial Tax Officer (Madras High Court) Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent and perused the materials placed on record including the written instructions given by the Assessing Officer to the learned Special Government Pleader. 2. The petitioner had effected sales of scientific equipments to various educational institutions such as Indian Institute of Technology, etc., The petitioner’s contention is that the supplies being effected to the educati...