Case Law Details
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 educational institutions are capital goods and taxable under Schedule II Part B at the rate of 5% as per the amended Commodities list under CTD portal. The respondent rejected the petitioner’s objection as not acceptable since the sales were made to Government will be treated as sales to unregistered dealer and the same is liable for tax at the rate of 14.5%. The stand taken in the impugned order has been reiterated by the Assessing Officer in the written instructions given to the learned Special Government Pleader.
3. The issue involved in these writ petitions were considered by this Court in the case of Tvl. Consolidated Engineering Services Vs. Commercial Tax Officer, Saidapet Assessment Circle, in W.P. No. 35133 of 2013 dated 30.06.2016. In the said case also, supplies were effected to educational institutions established by the Government. The Court took into consideration the earlier decision in the case of Technomed Electronics and another Vs. CTO, Thiruvanmiyur Assessment Circle, and another reported in (2010) 28 VST 306 (Mad) and allowed the writ petition.
4. The learned Government Advocate appearing for the respondent does not disputed the above legal position. For better appreciation, the operative portion in the case of Tvl. Consolidated Engineering Services is quoted herein below:
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