Classification of supply of goods - Water including natural or...

Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) - The case revolves around the classification of the output and water sold by the Appellant, an effluent treatment plant. Disputes arose regarding whether the output should be classified as goods and if the water sold falls under a specific heading. The AAAR ordered a re-examination of the matter by the lower authority in light of new evidence presented during the appeal process.