https://www.taxtmi.com/caselaws?id=149859 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. en-us Mon, 12 Jul 1971 00:00:00 +0530 Sat, 04 May 2013 14:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149859 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. Case-Laws VAT and Sales Tax Mon, 12 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149859