https://www.taxtmi.com/caselaws?id=311620 Products consisting of mixtures of gases such as argon, carbon dioxide, oxygen, hydrogen and carbon remained within the specific VAT entry for "hydrogen, rare gases and other non-metals" because filling them together in cylinders did not create a new commercial commodity. The revenue could not shift them to residuary entries without cogent technical or market evidence showing that the goods were commercially outside the specific description. A departmental clarification issued after repeal of the VAT regime, and without expert material, could not retrospectively displace the long-accepted classification or bind quasi-judicial authorities. The tax revisions were allowed and the additional tax and interest demands were set aside. en-us Mon, 11 Sep 2023 00:00:00 +0530 Fri, 15 May 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311620 Products consisting of mixtures of gases such as argon, carbon dioxide, oxygen, hydrogen and carbon remained within the specific VAT entry for "hydrogen, rare gases and other non-metals" because filling them together in cylinders did not create a new commercial commodity. The revenue could not shift them to residuary entries without cogent technical or market evidence showing that the goods were commercially outside the specific description. A departmental clarification issued after repeal of the VAT regime, and without expert material, could not retrospectively displace the long-accepted classification or bind quasi-judicial authorities. The tax revisions were allowed and the additional tax and interest demands were set aside. Case-Laws VAT / Sales Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311620