VIJAYA SCIENTIFIC EQUIPMENTS Vs. STATE OF A P

JUDGEMENT

(1.) THERE two revisions are directed against a common order of the Sales Tax Appellate Tribunal dismissing the appeals preferred by the petitioner in respect of two assessment years.

(2.) THE only question, which was canvassed before the Tribunal and also before us, is that the benefit of the unamended sub-section (2) of section 6 of the Central Sales Tax Act will apply to sales effected by the petitioner to the Government institutions, notwithstanding the fact that there is no reference to "government" as a dealer or a registered dealer in that sub-section. The transactions related to the sale of scientific apparatus to the departments of the Government in the course of inter-State trade and commerce. The petitioner claimed exemption on the ground that sales to the Government should also be deemed to be sales to registered dealers and hence come within the purview of the unamended sub-section (2) of section 6. That plea of the assessee was not acceptable to all the authorities below.

(3.) WE , therefore, agree with the findings recorded by the Tribunal and dismiss the revisions with costs. Advocate's fee Rs. 100 in each. Petitions dismissed.