The Tribunal held that the need, importance and necessity to maintain, preserve and protect the cultural heritage was recognised even under international conventions and cultural policies were a part of development. India is a signatory to the international conventions which acknowledges the need to implement its key components of development strategy through Government agencies. Merely charging fees from visitors or receipt of State funds for their upkeep, did not transform the character of a museum to commercial venture. The museums in fact were akin if not bigger and larger temples of learning, than the best of universities and colleges. The reach of the colleges and the universities is limited to imparting knowledge only to the admitted literate and qualified unlike museums which impart knowledge to the world at large regardless of his literate skills or qualifications. Entitle to exemption.( AY.2014-15)