Sale of Liquid Carbon Dioxide was liable to be taxed at 5%

Punjab Carbonic (p) Ltd Vs Commercial Tax Officer and Others (Andhra Pradesh High Court) Conclusion: Sale of liquid carbon dioxide was liable to be taxed at 5% as Heading No.2811 21 specifically mentioned carbon dioxide, it may however be noted that there was no qualification that carbon dioxide should be in a gaseous form. In the absence of any such qualification, carbon dioxide in gaseous form or liquid form, would fall under HSN Heading No.2811 and also in Entry No.100(190) of Schedule-IV of the VAT Act. Held: Assessee was in the business of purchasing carbon dioxide and production of liqui...