Common-parlance meaning of "water" excludes distilled water from tax exemption under the sales tax law.

Distilled water was held not to fall within the tax-free entry for "water" under the Orissa Sales Tax Act because the term was construed in common parlance as water meant for human consumption. Since distilled water is chemically pure and is mainly used for medicinal, industrial, and technical purposes, including batteries, it is not ordinarily covered by the exemption. On that construction, the reassessment under rule 10 was not shown to be unlawful, and the tax levy on distilled water was upheld.

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Issues: Whether distilled water is covered by the tax-free entry for water under entry 39 of the Orissa Sales Tax Act, 1947, and whether the reassessment and levy of tax were lawful.

Analysis: Entry 39 exempts water, excluding aerated or mineral water sold in bottles or sealed containers. The expression water was construed in common parlance as a substance meant for human consumption. Distilled water is chemically pure water used mainly for medicinal preparations, injections, and other industrial purposes such as batteries, and is not ordinarily meant for human consumption. On that construction, distilled water does not fall within the tax-free entry. The reassessment based on rule 10 was therefore not shown to be illegal.

Conclusion: The levy of tax on distilled water was upheld and the writ petition was dismissed.

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