1990 (1) TMI 300

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....is case, seeks the issuance of a direction commanding the State of Jammu and Kashmir and Commissioner of Sales Tax, Jammu and Kashmir, not to levy sales tax on oxygen gas manufactured by it. The petitioner is engaged in the business of manufacture of oxygen gas which is mainly used for industrial and medicinal purposes. In exercise of the powers conferred by sub-section (1) of section 4 of the ....

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....y direct that the goods, dealers and class of dealers as specified in Schedule 'E' annexed hereto, shall be exempted from payment of tax leviable under the said Act. Explanation.-Nothing contained in Schedule 'E' shall be deemed to exempt any goods specified in Schedules A to D (both inclusive). This notification shall come into force with effect from April 1, 1989. ..................." ....

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.... Schedule "E" oxygen gas manufactured by the petitioner is exempt from payment of tax under the Act; and (ii) that the goods which are chargeable to tax under the Act and the rate of tax payable on them are mentioned in Schedules A to D. Gas or oxygen gas is not included in any of them. It means that the oxygen gas has been consciously not taxed. We are not impressed by these submissions. Sched....

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.... excluded. If that had been the intention then the entry would have read: "air or gas". It would not have been worded as at present it is. The plain language of this entry clearly negatives the interpretation sought by the petitioner. It is not true that the Schedules A to D do not impose any tax on gas or oxygen gas. As noticed earlier vide entry 22 of Schedule "C" all goods other than those s....