02 June 2009
though it is very complicated commodity and each have diffrent opinion on same. there is one case law, where said Oxygen is not the fuel. In the case of Industrial Gases Ltd. v. Commissioner, Sales Tax [1968] 21 STC 124 (All.) [1968] 021 STC 0124 it was held that oxygen, both industrial and medicinal purposes, is chemical and not fuel.
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