TMI Blog1981 (3) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... rbon dioxide falls under entry 121 of the Second Schedule to the Karnataka Sales Tax Act, 1957, for purposes of levy of tax under the said Act?" 2.. The facts of the case are as follows: The petitioner deals in industrial gases like oxygen, nitrogen, etc. The assessment year is 1973-74. The sales turnover of the petitioner relating to carbon dioxide was brought to tax under section 5(1) of the K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further appeal of the petitioner was rejected. The further appeal of the petitioner before the Appellate Tribunal also failed. Thereafter the petitioner has presented this revision petition. 3.. Sri K. Srinivasan, the learned counsel appearing for the petitioner, contended that though it cannot be disputed that carbon dioxide is an industrial gas, the same cannot be taxed under entry 121 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the subsequent words would have to be interpreted-in the light of the preceding word which indicates the genera. But when two or more words used one after another are independent of each other and do not fall within one genera, the rule of ejusdem generis cannot at all be invoked: see Rajasthan State Electricity Board v. Mohan LalA.I.R. 1967 S.C. 1857 at 1862, para 4. and Mangalore El ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is its use in electric lamps. Nitrogen therefore is an inert, i.e., non-combustible gas. As far as oxygen and acetylene are concerned, they are certainly combustible and in combination they are used to produce flame required for purposes of metal cutting, welding, etc. Therefore, it is difficult to accept the submission that the entry comprehends only combustible gases. 6.. On the question that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. In our view, the Deputy Commissioner was right in holding that the order of the assessing authority was erroneous and prejudicial to the revenue. Consequently, the Tribunal was also right in confirming the said order. 7.. In the result, we make the following order: (i) Revision petition is dismissed. (ii) No costs. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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