Supreme Court held that ‘Medical Oxygen IP‟ and „Nitrous Oxide IP‟ are taxable under Entry 88 of Schedule IV of the Andhra Pradesh Value Added Tax Act 20051 and the rate of tax to be levied on them – 4%/5%2 under Entry 88. Govt of AP lost the appeal.State of Andhra Pradesh Vs Linde India Ltd on 13 April 2020
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