https://www.taxtmi.com/caselaws?id=161463 Nitrous oxide used as an anaesthetic in hospitals and nursing homes required reconsideration for classification under the Kerala General Sales Tax Act because a residuary or general entry could not be applied without first testing whether it fell within a specific entry, including the medicine entry. The finding that it was unclassified was set aside and the matter remitted for fresh consideration. Hydrogen, argon and argon nitrogen mixture were treated as gases supplied for industrial use, and that commercial and functional character supported classification as industrial gases under the relevant entry. The industrial gas classification was upheld, leaving the revisions successful only in part. en-us Sat, 05 Oct 2002 00:00:00 +0530 Wed, 29 Jan 2014 14:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161463 Nitrous oxide used as an anaesthetic in hospitals and nursing homes required reconsideration for classification under the Kerala General Sales Tax Act because a residuary or general entry could not be applied without first testing whether it fell within a specific entry, including the medicine entry. The finding that it was unclassified was set aside and the matter remitted for fresh consideration. Hydrogen, argon and argon nitrogen mixture were treated as gases supplied for industrial use, and that commercial and functional character supported classification as industrial gases under the relevant entry. The industrial gas classification was upheld, leaving the revisions successful only in part. Case-Laws VAT and Sales Tax Sat, 05 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161463