https://www.taxtmi.com/caselaws?id=153063 Carbon dioxide was held to fall within entry 121 of the Second Schedule to the Karnataka Sales Tax Act, 1957 as an industrial gas. The court held that ejusdem generis did not apply because the listed gases did not form a single genus, and the entry was not confined to combustible gases. As carbon dioxide was used in the manufacture of aerated water, it came within the scope of the entry and was taxable as an industrial gas. en-us Tue, 03 Mar 1981 00:00:00 +0530 Tue, 16 Jul 2013 18:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153063 Carbon dioxide was held to fall within entry 121 of the Second Schedule to the Karnataka Sales Tax Act, 1957 as an industrial gas. The court held that ejusdem generis did not apply because the listed gases did not form a single genus, and the entry was not confined to combustible gases. As carbon dioxide was used in the manufacture of aerated water, it came within the scope of the entry and was taxable as an industrial gas. Case-Laws VAT and Sales Tax Tue, 03 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153063