https://www.taxtmi.com/caselaws?id=157723 Oxygen gas was not exempt from sales tax under clause (viii) of entry 38 of Schedule E, because the exemption covered heating systems of air, gas or fluid and did not extend to gas as goods. Applying the plain language of the entry, the court held that the petitioner could not claim a wider construction. Oxygen gas was also taxable under the residuary entry in Schedule C, as it was not specifically mentioned in Schedules A to D. Goods not expressly classified in the specific schedules therefore fell within the residuary tax rate, and the challenge to levy was rejected. en-us Tue, 23 Jan 1990 00:00:00 +0530 Wed, 09 Oct 2013 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157723 Oxygen gas was not exempt from sales tax under clause (viii) of entry 38 of Schedule E, because the exemption covered heating systems of air, gas or fluid and did not extend to gas as goods. Applying the plain language of the entry, the court held that the petitioner could not claim a wider construction. Oxygen gas was also taxable under the residuary entry in Schedule C, as it was not specifically mentioned in Schedules A to D. Goods not expressly classified in the specific schedules therefore fell within the residuary tax rate, and the challenge to levy was rejected. Case-Laws VAT and Sales Tax Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157723