https://www.taxtmi.com/caselaws?id=287454 Liquid medical oxygen IP, medical grade oxygen and nitrous oxide IP are treated as drugs and medicines for classification under the A.P. VAT Act because they are included in the Indian Pharmacopoeia, manufactured under drug licences, used in hospitals for treatment and anaesthesia, and understood in trade as surgical aids. The common parlance, user and functional tests support classification within Entry 88 of Schedule IV. Exclusion from another schedule entry does not, by itself, remove the goods from Entry 88 unless the statute expressly so provides. Accordingly, the goods are taxable as medicinal goods and not as unclassified goods under Schedule V. en-us Wed, 29 Oct 2014 00:00:00 +0530 Wed, 15 Apr 2020 10:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287454 Liquid medical oxygen IP, medical grade oxygen and nitrous oxide IP are treated as drugs and medicines for classification under the A.P. VAT Act because they are included in the Indian Pharmacopoeia, manufactured under drug licences, used in hospitals for treatment and anaesthesia, and understood in trade as surgical aids. The common parlance, user and functional tests support classification within Entry 88 of Schedule IV. Exclusion from another schedule entry does not, by itself, remove the goods from Entry 88 unless the statute expressly so provides. Accordingly, the goods are taxable as medicinal goods and not as unclassified goods under Schedule V. Case-Laws VAT and Sales Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287454