2009 (5) TMI 879

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecial Circle I, Jodhpur against the judgment and order dated May 13, 2008 passed by the Tax Board, Ajmer in Appeal No. 804/07/Jodhpur, whereby the learned Tax Board has affirmed the judgment dated December 18, 2006 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, whereby, the first appellate authority set aside the additional demand of tax/surcharge and interest for the diff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of medicated oxygen is only for human patients and there is no other commercial use, therefore, the respondent challenges the additional demand created by the petitioner-Department which is set aside by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur in the appeal filed under section 84 of the Act of 1994. The said order was, however, further challenged by the Department by way of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rding tax rate has been prescribed, then, it has to be accepted in its totality. I have perused the pleadings as well as the impugned judgment passed by the Deputy Commissioner (Appeals) and, so also, the judgment passed by the learned Tax Board. I have also gone through the judgments of Industrial Gases Ltd. v. Commissioner, Sales Tax, U.P., Lucknow reported in [1968] 21 STC 124 (All) and Rash....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en, tax can be levied at different rates. But, here in this case, admittedly medicated oxygen is to be used for saving life of human patients and no other purpose or use is there with regard to medicated oxygen. Of course, where the industrial use of oxygen gas is in question, then, liability to tax needs to be satisfied under entry No. 176 of notification dated March 22, 2002. In respect of medic....