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TMI Blog2009 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... mer 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 difference amount of four per cent of tax which is created on the ground that as per entry No. 176 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 filing appeal before the Tax Board. The Tax Board, Ajmer, while following the judgment of the Allahab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Rashtra Deep Laboratory v. Commissioner of Sales Tax, U.P. [1983] 53 STC 419 (All). In my opinion, adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 medicated oxygen, in my opinion, the Deputy Commissioner (Appeals), so also, the learned Tax Board have ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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