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1990 (1) TMI 300 - JAMMU AND KASHMIR HIGH COURTExtract: .......d takes into its sweep all the goods other than those specified in Schedules A to D. Since, oxygen gas is not specified in any of these Schedules it will fall under entry 212 of Schedule C and bear tax at the rate of 8 per cent. For the aforementioned reasons we find no merit in this writ petition and dismiss the same in limine. Petition dismissed.
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