INDIAN OXYGEN LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner in all the revision petitioner was assessed under section 5(1) of the Karnataka Sales Tax Act, 1957 ("the Act"), regarding the sale of articles called "medicinal oxygen" and "nitrous oxide" used for the purpose of anaesthesia, by the Assistant Commissioner of Commercial Taxes, for the years 1973-74 to 1976-77. The Deputy Commissioner of Commercial Taxes, however, invoked his power under section 21 of the Act and held that the classification was wrong and treated the oxygen as falling within entry 121 of the Second Schedule to the treated the Act. This order of the Deputy Commissioner was affirmed by the Karnataka Appellate Tribunal. Hence these revision petitions.

(2.) The short question for consideration is, whether the oxygen called "medicinal oxygen" falls within entry 121 of the Second Schedule ? The said entry reads as follows : "Industrial gas, such as oxygen, Thirteeen per cemt". acetylene, nitrogen and the like.

(3.) According to Sri S. G. Sundaraswamy, the learned counsel for the petitioner, this entry will have to be confined to the gases which are used for industrial purpose and, therefore, considered generally as industrial gases, while Sri M. R. Achar, learned counsel for the respondent, contended that every gas called "oxygen", etc., enumerated as industrial gas in entry 121, has to be treated as an industrial gas.