STATE OF ANDHRA PRADESH Vs. LINDE INDIA LTD. (FORMERLY BOC INDIA LTD.)
LAWS(SC)-2020-4-59
SUPREME COURT OF INDIA
Decided on April 13,2020

STATE OF ANDHRA PRADESH Appellant
VERSUS
Linde India Ltd. (Formerly Boc India Ltd.) Respondents





Cited Judgements :-

GURCHARAN SINGH VS. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA [LAWS(DLH)-2021-5-141] [REFERRED TO]


JUDGEMENT

DHANANJAYA Y.CHANDRACHUD,J. - (1.)Leave granted.
(2.)The short point of law that arises in the present appeals is whether "Medical Oxygen IP" and "Nitrous Oxide IP" are taxable under Entry 88 of Schedule IV of the Andhra Pradesh Value Added Tax Act 2005 [1] or as "unclassified goods" under Schedule V. The classification of the two products determines the rate of tax to be levied on them 4%/5% [2] under Entry 88 or 12.5%/14% [3] under Schedule V.
[1] 2005 Act.

[2] 5% substituted for the figure 4% by Act 11 of 2012 dated 20 April 2012.

[3] 14.5% substituted for the figure 12.5% by Act 9 of 2010 dated 20 April 2010.

(3.)The facts in the appeals before this Court being similar, we proceed to elucidate the factual context of the lead appeal.
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