JUDGMENT

Dr. Dhananjaya Y. Chandrachud, J.

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 [2005 Act.] 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% [5% substituted for the figure 4% by Act 11 of 2012 dated 20 April 2012.] under Entry 88 or 12.5%/14% [14.5% substituted for the figure 12.5% by Act 9 of 2010 dated 20 April 2010.] under Schedule V.

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

4. The respondent Linde India Ltd, is a registered company under the 2005 Act and is an assessee on the rolls of the Commercial Tax Officer, Gajuwaka and Dwarakanagar Circle. The respondent is engaged in the manufacturing and trading of industrial gases as well as Medical Oxygen IP and Nitrous Oxide IP. On 12 December 2005, the Commercial Tax Officer communicat