Commercial parlance test excludes ice from "water" exemption under sales tax law.

Ice is not "water" for sales tax exemption purposes because tax entries must be construed in common and commercial parlance, not by chemical identity alone. Although ice is manufactured from water, it is treated in the market as a distinct commodity that is ordinarily bought and sold separately. On that basis, ice does not fall within the exemption for water under section 4(1)(a) of the U.P. Sales Tax Act, 1948, and its turnover is taxable.

---

---

Issues: Whether ice is "water" so as to be exempt from sales tax under section 4(1)(a) of the U.P. Sales Tax Act, 1948.

Analysis: Although ice is manufactured from water and has the same chemical composition, the meaning of a sales tax entry must be gathered in the sense in which the term is understood generally in the commercial world. In common and commercial parlance, ice and water are not the same commodity. Water may be supplied without price, whereas ice is ordinarily bought and sold as a distinct marketable product.

Conclusion: Ice is not "water" within the meaning of section 4(1)(a) of the U.P. Sales Tax Act, 1948, and its turnover is not exempt.

---