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2007 (11) TMI 582 - JHARKHAND HIGH COURTTaxability on sale of oxygen gas - Held that:- Only respondent No. 7, TISCO, is competent to explain to the prescribed authority as to how oxygen gas, which was all along treated and mentioned as goods as per annexure B, has suddenly become raw material. In the same way, the prescribed authority alone is competent to decide about the same. Hence, the petitioner's claim, on the basis of the notification referred to above, which is quite contrary to the earlier stand, is not sustainable under law. We think it fit not to refer to any of the authorities cited by both the parties as those decisions would be of no use as the specific issue in question has not been dealt with therein. Thus as per the registration certificate issued under section 13(1)(b) of the Act, oxygen gas was treated as goods as mentioned in annexure B. The purchasing dealer has to pay sales tax at three per cent treating oxygen gas as goods mentioned in annexure B and the selling dealer has to merely collect and deposit the same as per the certificate with the Government. Unless it is established before the prescribed authority, which, in turn, will decide the nature of the goods, the purchasing dealer cannot claim payment of sales tax at the concessional rate of two per cent treating oxygen gas as raw material under the garb of the two notifications dated September 9, 1983 and February 3, 1986. Therefore, demand notices are perfectly justified. Appeal dismissed.
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