KANAKARAJ, J.

The appellants are dealers in steam boilers. They were assessed on a total and taxable turnover of Rs. 49, 99, 371.98 and Rs. 45, 33, 688.76 for the assessment year 1975-76, by the assessing authority. In making the assessment, the assessing authority, assessed the turnover of Rs. 63, 495 relating to sales made to St. John Medical College, Bangalore, at 10 per cent under the Central Sales Tax Act, 1956. In this appeal we are only concerned with the rate of tax leviable on the said turnover of Rs. 63, 495. The appellate claimed the concessional rate at 5 per cent as per the Government Notification dated December 20, 1975. The Appellate Assistant Commissioner conceded the claim of the appellants and directed levy only at 5 per cent. The Joint Commissioner on suo motu revision held that the steam boilers, in common parlance cannot be construed as scientific equipment and therefore the concessional rate of tax was not available to the appellants.

2. In this appeal it is contended that the Notification G.O.P. No. 1536, CTRE dated December 20, 1975, states that inter-State sales of "scientific equipment and instruments" to educational institutions for use in teach