https://www.taxtmi.com/caselaws?id=162734 For exemption under section 4-A of the U.P. Trade Tax Act, the decisive test was whether air product oxygen and industrial oxygen were commercially the same commodity. The Court held that differences in raw material, manufacturing process, machinery used, or higher purity did not by themselves create separate goods where both products remained known commercially as oxygen. The Tribunal's finding that the goods were commercially the same was treated as a supported factual finding, and the restriction under section 4-A(5)(d) was sustained, leaving the assessee without relief. en-us Fri, 07 Jan 2005 00:00:00 +0530 Thu, 13 Mar 2014 14:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162734 For exemption under section 4-A of the U.P. Trade Tax Act, the decisive test was whether air product oxygen and industrial oxygen were commercially the same commodity. The Court held that differences in raw material, manufacturing process, machinery used, or higher purity did not by themselves create separate goods where both products remained known commercially as oxygen. The Tribunal's finding that the goods were commercially the same was treated as a supported factual finding, and the restriction under section 4-A(5)(d) was sustained, leaving the assessee without relief. Case-Laws VAT and Sales Tax Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162734