TMI Blog1990 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... mmu and Kashmir, not to levy sales tax on oxygen gas manufactured by it. The petitioner is engaged in the business of manufacture of oxygen gas which is mainly used for industrial and medicinal purposes. In exercise of the powers conferred by sub-section (1) of section 4 of the Jammu and Kashmir General Sales Tax Act, 1962 (for short, "the Act") and in supersession of Notification No. S.R.O. 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax leviable under the said Act. Explanation.-Nothing contained in Schedule 'E' shall be deemed to exempt any goods specified in Schedules A to D (both inclusive). This notification shall come into force with effect from April 1, 1989. ..................." Schedule "A" to the said S.R.O. specifies goods chargeable to tax at the rate of 30 per cent. In Schedule "B" goods on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are chargeable to tax under the Act and the rate of tax payable on them are mentioned in Schedules A to D. Gas or oxygen gas is not included in any of them. It means that the oxygen gas has been consciously not taxed. We are not impressed by these submissions. Schedule "E" describes the goods which have been exempted from tax. They are of various types and categories. Entry 38 specifies var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent it is. The plain language of this entry clearly negatives the interpretation sought by the petitioner. It is not true that the Schedules A to D do not impose any tax on gas or oxygen gas. As noticed earlier vide entry 22 of Schedule "C" all goods other than those specified in Schedules A, B, C, D and E have been made taxable under Schedule "C" at the rate of 8 per cent. Entry 22 is a residu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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