https://www.taxtmi.com/caselaws?id=157100 Anhydrous ammonia sold in liquid form was held not to answer the description of "industrial gas" under entry No. 121 of the Karnataka Sales Tax Act, 1957. Classification under a taxing entry depends on the popular sense of the commodity and its sale character, not merely on one possible end-use by purchasers. As the product was essentially a chemical with varied uses and required processing before being used as gas, it could not be placed under the industrial gas entry on a user-based theory. Where the competing entries were doubtful, the interpretation more favourable to the assessee was applied. en-us Wed, 26 Aug 1992 00:00:00 +0530 Mon, 30 Sep 2013 12:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157100 Anhydrous ammonia sold in liquid form was held not to answer the description of "industrial gas" under entry No. 121 of the Karnataka Sales Tax Act, 1957. Classification under a taxing entry depends on the popular sense of the commodity and its sale character, not merely on one possible end-use by purchasers. As the product was essentially a chemical with varied uses and required processing before being used as gas, it could not be placed under the industrial gas entry on a user-based theory. Where the competing entries were doubtful, the interpretation more favourable to the assessee was applied. Case-Laws VAT and Sales Tax Wed, 26 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157100