SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THE petitioner is an assessee under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act" ). The disputed turnover for the assessment year 1985-86, which pertains to sale of refrigeration gas and coir filters, Rs. 5,12,260. 45, was assessed as relating to sale of general goods at the rate of 5 per cent by the Commercial Tax Officer on 14/10/1986. The Deputy Commissioner (CT), Punjagutta Division, in exercise of the power under section 20 (2) of the Act, revised the order of assessment after notice to the petitioner-assessee and assessed the same at the rate of 13 per cent taking the view that it is taxable under entry No. 2 of the First Schedule to the Act. The plea of the assessee that the turnover elates to gas which falls under entry No. 118 was not accepted by the revisional authority. The order of revision dated 8/07/1988 was assailed before the Sales Tax Appellate Tribunal by the petitioner-assessee. The Tribunal upheld the order of the Deputy Commissioner that the disputed turnover was taxable under item No. 2 to the First Schedule at the rate of 13 per cent; however, it also held that where the goods in question were sold for purposes other than for use in refrigeration and air-conditioning equipment or water coolers or room coolers the same should, be treated as falling under item No. 118 of the First Schedule. The Tribunal disposed of the appeal on 4/12/1989. It is this order of the Tribunal that is questioned in this tax revision case.

( 2 ) MR. Ravi, the learned counsel for the petitioner, strenuously contends that the petitioner deals in gases under the brand names Aegron 11, Aegron 12 and Aegron 22 and as the gases squarely fall within item No. 118 of the First Schedule, the Tribunal ought to have held that the turnover is taxable under that entry alone. The learned counsel argues that merely because one of the uses to which those gases can be put to it in the compressors for refrigeration purposes, they cannot be treated as refrigeration material. The learned counsel further contends that the same goods cannot be taxed under different entries have regard to the use to which the purchaser may put.

( 3 ) THE learned Special Government Pleader for Taxes on the other hand contends that the gases are used for refrigeration and therefore they have been rightly held to be taxable under entry No. 2 of the First Schedule. He, however, supports the order of the Tribunal on other grounds.

( 4 ) THE short question that arises for our consideration is : whether the turnover relating to sale of Aegron 11, Aegron 12 and Aegron 22 is taxable under entry No. 2 or entry No. 118 of the First Schedule to the Act ?

( 5 ) THE petitioner deals in products called Aegron 11, the chemical name of which is (Trichloromonofluoromethane) CFCI3; Aegron 12, the chemical name of which is (Dichlorodifluoromethane) CCI2f2; and Aegron 22, the chemical name of which is "monochlorodifluoromethane" CHCIF2. These products are gases. In the brochure said to have been issued by the Aegis Chemical Industries Ltd. the properties of these gases are noted as follows : Uses - the gases can be put to are used noted as follows : Aegron :11. Used in industrial and commercial air-conditioning and refrigerating systems employing centrifugal type compressors department stores, buildings and theatres employ air-conditioning systems with Aegron 11. It is used as a flushing agent and for oil, grease and acidic residue, especially in refrigeration units. Used in production of superior polyurethane foam and when mixed with Aegron 12 gives Aerosol preparations. Aegron 12 : Used in industrial, commercial and household units employing reciprocating type compressors and fractional household systems using rotary type compressors. It has low temperature application in systems employing centrifugal type compressors, Aegron 12 is the most widely known refrigerant of all. Used in production of rigid polyurethane foam, P. V. C. fo

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