https://www.taxtmi.com/caselaws?id=155925 Classification under sales tax law turns on the commodity's common parlance and trade understanding, not on scientific or technical distinctions. Entry 121 of the Karnataka Sales Tax Act was directed to industrial gas, and medicinal oxygen, being a purified medical-use commodity, was not understood in trade as industrial oxygen; mere possible industrial use was insufficient. The same reasoning applied to nitrous oxide used for anaesthesia. The burden remained on the Revenue to bring the goods within the taxing entry, and the authorities' classification as industrial gas was unsustainable, so the assessees succeeded. en-us Mon, 27 Nov 1989 00:00:00 +0530 Tue, 10 Sep 2013 18:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155925 Classification under sales tax law turns on the commodity's common parlance and trade understanding, not on scientific or technical distinctions. Entry 121 of the Karnataka Sales Tax Act was directed to industrial gas, and medicinal oxygen, being a purified medical-use commodity, was not understood in trade as industrial oxygen; mere possible industrial use was insufficient. The same reasoning applied to nitrous oxide used for anaesthesia. The burden remained on the Revenue to bring the goods within the taxing entry, and the authorities' classification as industrial gas was unsustainable, so the assessees succeeded. Case-Laws VAT and Sales Tax Mon, 27 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155925