S. Manikumar, J. - (1.) W .P. Nos. 16155 and 16512 of 2008 relate to challenge of the circular dated June 10, 2002, issued by the Special Commissioner and Commissioner of Commercial Tax, Chennai, dated June 10, 2002, by which, the Special Commissioner and Commissioner of Commercial Tax, Chennai, has directed that in cases where notifications have been issued under Section 8(5) of the Central Sales Tax Act, 1956, C/D form is essential. In W. P. No. 16154 of 2008, by order dated March 31, 2008, the Commercial Tax Officer, Thiruvanmiyur, based on the circular, dated June 10, 2002, disallowed the concessional rate of tax at five per cent on the sales of scientific instruments to the educational institutions.
(2.) AS common questions of law and facts are involved, all the writ petitions are taken up together and disposed of by a common order. The brief facts leading to the writ petitions are as follows: The petitioners are registered dealers, engaged in the sale of scientific instruments and equipment to educational institutions, such as colleges and hospitals. According to them, the scientific instruments and equipment are being used in the laboratories in research work for promotion of laboratory, scientific, artistic or for educational objective. The buyer institutions are non -profit institutions. By the impugned circular issued by the Special Commissioner and Commissioner of Commercial Taxes, dated June 10, 2002 and the consequential order of the Commercial Tax Officer, dated March 31, 2008, the petitioners have been denied the benefit of concessional rate of tax on the sale of scientific instruments effected by them in the course of inter -State trade or commerce to educational institutions and hospitals, as contemplated by Notification No. II(1) CT & RE/ 38/76 dated December 20, 1975 issued under Section 8(5) of the Central Sales Tax Act, 1956.
(3.) IT is the grievance of the petitioners that the Notification No. II(1) CT & RE/38/76 dated December 20, 1975 did not contain any condition for procurement of C declaration forms in respect of inter -State sale of diagnostic reagent, medical instruments and accessories sold to educational institutions and hospitals, which are non -profitable institutions. It is the further contention of the petitioners that the amendment brought about by Act 20 of 2002, would apply only to sales effected to registered dealers and the Government and therefore, disallowance of the reduced rate of tax on the sales of scientific instruments to educational institutions, is wholly arbitrary.;