https://www.taxtmi.com/caselaws?id=161947 Medical oxygen and nitrous oxide are classified according to their commercial and functional identity, so goods used in hospital care and as anaesthetic agents may fall within the medicines entry rather than the general gases entry in the Kerala General Sales Tax Schedule. The special medicines entry prevails over the general gases entry where both could apply, and classification must follow popular and user-based understanding rather than scientific description. A concessional notification tied to the earlier version of the gases entry did not control classification after the statutory entry was amended and substituted. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 09 Jul 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161947 Medical oxygen and nitrous oxide are classified according to their commercial and functional identity, so goods used in hospital care and as anaesthetic agents may fall within the medicines entry rather than the general gases entry in the Kerala General Sales Tax Schedule. The special medicines entry prevails over the general gases entry where both could apply, and classification must follow popular and user-based understanding rather than scientific description. A concessional notification tied to the earlier version of the gases entry did not control classification after the statutory entry was amended and substituted. Case-Laws VAT and Sales Tax Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161947