YASHWANT VARMA,J. - (1.) Heard Shri Suyash Agrawal, learned counsel for the revisionist and the learned standing counsel.
(2.) This revision is directed against a decision of the Tribunal which has held that the assessee was not entitled to claim a concessional rate of tax or utilize Forms-D as contemplated under Section 8 of the Central Sales Tax Act, 1956.
(3.) The contention advanced before the Tribunal was that since supplies were made to the G.B. Pant Agricultural University, the same would stand covered under Section 8 of the Act as it stood at the relevant time.;