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SALES TAX APPEAL NO.K-139 OF 2005, DECIDED ON 15TH SEPTEMBER, 2005. versus SALES TAX APPEAL NO.K-139 OF 2005, DECIDED ON 15TH SEPTEMBER, 2005.

Sections 2 (20), 3, 7, 13 and 46 of the Customs Act (IV of 1969), the first Schedule, Chapter 30, heading 30, allowed the appellate tribunal to waive the sales tax appeal by claiming that he had nitrous oxide. Hospitals and clinics have been exempted from sales tax since 1968, by notification provided to them. Base said the exemption is that nitrous oxide First was classified as "customs" under Chapter 30 of the First Scheduled Customs Act, 1969, which exempted all drugs. Taxes Thereafter, the Superintendent, Central Excise and Land Customs decided that under the notification `nitrous oxide is not exempt and sales tax payable by the appellant on the supply made by it, appealed through constitutional application. His action was challenged by the High Court before the petitioner. And the High Court ruled that nitrous oxide was a "drug" that applies to Chapter 30 of the Customs Traffic Act, which was in force and exempted from notification and sales tax payments under the SU. ? The Prime Court maintained the legal status of the High Court today, as the anesthesia agents used for medical purposes were classified under heading 30 because of appellant's (nitrous oxide). There was no dispute on the role and use of the product. It was maintained by the High Court and by the Supreme Court, as there was no new argument by the Defendant Tribunal that the disputed goods (nitrous oxide) were covered under heading 30 03. top advocates from Talamba lawyer