https://www.taxtmi.com/caselaws?id=164403 Medicated oxygen manufactured under the Medicated Oxygen and Drugs Rules, 1945 and used exclusively for treating human patients in hospitals was treated as a medicine or drug, not as industrial oxygen gas. Because it had no industrial or commercial use apart from life-saving treatment, the higher tax rate applicable to industrial oxygen was held inapplicable. The additional tax demand was therefore unsustainable, and the lower rate on medicated oxygen was upheld. en-us Wed, 06 May 2009 00:00:00 +0530 Wed, 23 Apr 2014 15:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164403 Medicated oxygen manufactured under the Medicated Oxygen and Drugs Rules, 1945 and used exclusively for treating human patients in hospitals was treated as a medicine or drug, not as industrial oxygen gas. Because it had no industrial or commercial use apart from life-saving treatment, the higher tax rate applicable to industrial oxygen was held inapplicable. The additional tax demand was therefore unsustainable, and the lower rate on medicated oxygen was upheld. Case-Laws VAT and Sales Tax Wed, 06 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164403