G. SIVARAJAN, J. –

These six tax revision cases are filed by the revenue. The respondent-assessee is the same in all the cases, viz., M/s. India Oxygen Ltd., Cochin.

Two questions arise for consideration in these cases. One is as to whether "nitrous oxide" is an item liable to be taxed under entry 71 of the First Schedule to the Kerala General Sales Tax Act (for short, "the Act"). The other is as to whether hydrogen, argon, argon nitrogen mixture are "industrial gases" falling under entry 59 of the First Schedule to the Act.

The assessee is a dealer in chemicals such as nitrous oxide, hydrogen, argon, argon nitrogen mixture, etc. The assessment year concerned is 1981-82. In the assessment year concerned, the assessee contended that nitrous oxide is not an item specified in any of the entries in the First Schedule to the Act and that it is liable to be taxed only at the general rate as an unclassified item. Similarly it was contended that hydrogen, argon and argon nitrogen mixture are "industrial gases" falling under entry 59 of the First Schedule to the Act. The assessing authority has taken the view that all the aforesaid items are chemicals falling under entry 71 of the F