https://www.taxtmi.com/caselaws?id=386610 Compressed air and cooled air were treated as falling within Entry 55 of Part III of Schedule II of the M.P. Vanijyik Kar Adhiniyam, 1994 because the phrase "all types of gases such as Oxygen, Hydrogen etc." was read as broad and illustrative, not exhaustive. Applying ordinary meaning and common parlance in taxing law, air in its compressed or cooled form was regarded as a mixture of gases. The residuary Entry 39 of Part IV did not apply because the goods were specifically covered by Entry 55, so the classification issue was answered in favour of the Revenue. en-us Tue, 17 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 09:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386610 Compressed air and cooled air were treated as falling within Entry 55 of Part III of Schedule II of the M.P. Vanijyik Kar Adhiniyam, 1994 because the phrase "all types of gases such as Oxygen, Hydrogen etc." was read as broad and illustrative, not exhaustive. Applying ordinary meaning and common parlance in taxing law, air in its compressed or cooled form was regarded as a mixture of gases. The residuary Entry 39 of Part IV did not apply because the goods were specifically covered by Entry 55, so the classification issue was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386610