Supreme Court of India
The State of Andhra Pradesh v. M/s Linde India Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that Medical Oxygen IP and Nitrous Oxide IP fall within the ambit of Section 3 (b)(i) of the 1940 Act and are consequently covered in Entry 88 of the 2005 Act.
Judgment, page 22
From the headnote
Andhra Pradesh Value Added Tax Act, 2005 – Entry 88 , Schedule IV; Schedule V – Respondent-Company registe red under the 2005 Act is engaged in manufacturing, trading o f industrial gases and also Medical Oxygen IP and Nitrous Oxide IP – Issue as to whether Medical Oxygen IP and Nitrous Oxide IP are taxa ble u/ Entry 88, Schedule IV or as ‘unclassified goods’ u/Schedule V and the resultant rate of tax to be levied on them – Hel d: Schedule IV prescribes a uniform tax rate of 4%/5% for listed goods – Ent ry 88 includes drugs and medicines, as defined in clauses (i), ( ii) & (iii) of s.3(b),
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Where later benches applied it
Of those, 1 referred to
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