https://www.taxtmi.com/caselaws?id=150095 Distilled water was treated as a purified form of water whose distillation only removed impurities and did not alter its essential character or amount to manufacturing. It had no medicinal or pharmaceutical properties by itself, and its use in preparing medicines did not convert it into a medicine or pharmaceutical preparation; because water was exempt and the notification for medicines and pharmaceutical preparations did not apply, the supplementary assessment including distilled water in taxable turnover was unsustainable. en-us Mon, 02 Aug 1971 00:00:00 +0530 Wed, 08 May 2013 16:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150095 Distilled water was treated as a purified form of water whose distillation only removed impurities and did not alter its essential character or amount to manufacturing. It had no medicinal or pharmaceutical properties by itself, and its use in preparing medicines did not convert it into a medicine or pharmaceutical preparation; because water was exempt and the notification for medicines and pharmaceutical preparations did not apply, the supplementary assessment including distilled water in taxable turnover was unsustainable. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150095