9911796707
TMI Blog2009 (5) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 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 first appellate authority set aside the additional demand of tax/surcharge and interest for the differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 filing appeal before the Tax Board. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Drugs Rules, 1945 and use of medicated oxygen is for saving life of serious human patients in the ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 medicated oxygen as medicine/drug does not require any interference. Moreover, the said finding is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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