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Supreme Court of India

The State of Andhra Pradesh v. M/s Linde India Ltd.

Neutral citation
Bench Dr. Dhananjaya Y Chandrachud and Ajay Rastogi JJ.
Decided 13 April 2020

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 registered under the 2005 Act is engaged in manufacturing, trading of industrial gases and also Medical Oxygen IP and Nitrous Oxide IP – Issue as to whether Medical Oxygen IP and Nitrous Oxide IP are taxable u/ Entry 88, Schedule IV or as ‘unclassified goods’ u/Schedule V and the resultant rate of tax to be levied on them – Held: Schedule IV prescribes a uniform tax rate of 4%/5% for listed goods – Entry 88 includes drugs and medicines, as defined in clauses (i), (ii) & (iii) of s.3(b), 1940 Act…

Authorities it was built on

Where later benches applied it

Of those, 1 referred to

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