.....schools (conditions of service) regulations act, 1978
[act no. 3/1978]. sections 9 & 2(21): jurisdiction of school tribunal whether a school run by cantonment board is not a recognised school within the meaning of section 2(21)? - held, the act is enacted to regulate recruitments and conditions of employees in certain private schools and provisions of the act shall apply to all private schools in the state whether receiving any grant-in-aid from the state government or not. private school is defined in section 2(2) of the act as a recognised school established or administered by a management other than the government or a local authority. recognised means recognised by director, the divisional board or state board. thus as far as the first part of the definition of being recognised is concerned, it includes, as stated above, four directors, the divisional boards and four state boards. the second part of this definition which comes after the comma refers to any officer authorised by director or by any of such boards. the question to be examined is whether school run by the cantonment board could be said to be one run by any such boards. a private school has to be recognised by the state or the divisional board or by any officer authorised in that behalf. when this phrase namely: recognised by any officer authorised by the director or by any such boards, is included in the latter part of section 2(21), such boards will be of the level of the state board or the divisional board. the boards referred to in the definition of the word recognised means the boards which deal with education at levels other than that of the level at which primary schools are operating. thus for being recognised, the school has to be recognised by the board and therefore, it has to be operating at a higher level i.e., secondary level. section 2(21) of the act defines the term recognised. the last clause therein is by any of such boards. the term such is defined in oxford dictionary as.....order1. the tribunal on a perusal of the invoices found that the sales turnover relates to items like, brass wire, welding cable, gas cutter, with standard accessories, welding hose pipe, aluminium winding cable, cable socket, hose pipe, cutting nozzle, hose clips, etc., and, therefore, they do not fall under entry 141 of the first schedule to the andhra pradesh general sales tax act, 1957 as entry 141 of the andhra pradesh general sales tax act, 1957, relates to all kinds of welding electrodes and rods. the tribunal also held that these items fall under entry 83 of the first schedule to the andhra pradesh general sales tax act, 1957 as parts of the machinery.we do not see any infirmity in the order of the tribunal and hence the tax revision case is dismissed.