2009 (5) TMI 907

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.... BY THE COURT : Instant sales tax revision petition has been filed by the Assistant Commissioner, Special Circle-I, Jodhpur against the judgment and order dated 13.05.2008 passed by the Tax Board, Ajmer in Appeal No.805/07/Jodhpur, whereby, the learned Tax Board has affirmed the judgment dated 18.12.2006 passed by the Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, whereby, the firs....

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....ssued as per the Medicated Oxygen & Drugs Rules, 1945. Use of medicated oxygen is only for the 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 w....

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....te has been prescribed, then, it has to be accepted in its totality. I have perused the pleadings as well as impugned judgment passed by the Deputy Commissioner (Appeals) and, so also, judgment passed by the learned Tax Board. I have also gone through the judgment reported in 21 STC 124 (All) and 53 STC 419. In my opinion, admittedly medicated oxygen is produced under the Medicated Oxygen & ....

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.... use is there with regard to medicated oxygen. Of course, where the industrial use of the oxygen gas is in question, then, liability of tax need be satisfied under Entry No.176 of the notification dated 22.03.2002. In respect of medicated oxygen, in my opinion, the Deputy Commissioner (Appeals), so also, learned Tax Board have rightly arrived at the finding that tax levied at 8% while treating the....