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<h1>Court rules ice /= water for tax exemption under U.P. Sales Tax Act based on commercial distinction.</h1> The HC of Allahabad held that ice is not equated to water for tax exemption under the U.P. Sales Tax Act due to their distinct commercial identities, ... - The High Court of Allahabad ruled that ice is not considered the same as water for tax exemption under the U.P. Sales Tax Act. The court stated that while ice and water have the same chemical composition, they are distinct commodities in commercial and popular terms. The question posed was answered in the negative, allowing the Commissioner of Sales Tax to recover costs for the reference.