Assertion A):     Ideal gas does not show Joule-Thomson effect as well as they cannot be liquefied.  Reason R):∂E∂VT and ∂T∂PH for ideal gas is zero.

Internal energy of an ideal gas depends only on temperature and so they cannot be liquefied. They have no attraction among their molecules ∂T∂PHis zero and so Joule-Thomson effect is not observed .