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    <title>2009 (5) TMI 907 - HIGH COURT OF RAJASTHAN</title>
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    <description>The court dismissed the sales tax revision petition challenging the additional tax demand on medicated oxygen gas, affirming the 8% tax levy as appropriate due to its critical use in saving human lives. The court emphasized that medicated oxygen is considered medicine and produced under specific rules for treatment purposes, warranting the lower tax rate. It was concluded that different tax rates can be applied based on the purpose of use, and in this case, the 8% rate was deemed suitable to avoid burdening citizens with unnecessary taxes in matters related to saving lives.</description>
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    <pubDate>Wed, 13 May 2009 00:00:00 +0530</pubDate>
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      <title>2009 (5) TMI 907 - HIGH COURT OF RAJASTHAN</title>
      <link>https://www.taxtmi.com/caselaws?id=173433</link>
      <description>The court dismissed the sales tax revision petition challenging the additional tax demand on medicated oxygen gas, affirming the 8% tax levy as appropriate due to its critical use in saving human lives. The court emphasized that medicated oxygen is considered medicine and produced under specific rules for treatment purposes, warranting the lower tax rate. It was concluded that different tax rates can be applied based on the purpose of use, and in this case, the 8% rate was deemed suitable to avoid burdening citizens with unnecessary taxes in matters related to saving lives.</description>
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      <pubDate>Wed, 13 May 2009 00:00:00 +0530</pubDate>
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