https://www.taxtmi.com/caselaws?id=153058 Sterilised distilled water used for injection does not qualify as exempt "water" under section 4 of the U.P. Sales Tax Act where the exemption expressly excludes distilled water. On the material described, water for injection was treated as distilled water intended for parenteral administration and sterile products, so it fell within the statutory exclusion rather than the general exemption. The assessee was therefore not entitled to exemption on the turnover of water for injection, and the assessment challenge failed. en-us Wed, 19 Mar 1980 00:00:00 +0530 Tue, 16 Jul 2013 17:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153058 Sterilised distilled water used for injection does not qualify as exempt "water" under section 4 of the U.P. Sales Tax Act where the exemption expressly excludes distilled water. On the material described, water for injection was treated as distilled water intended for parenteral administration and sterile products, so it fell within the statutory exclusion rather than the general exemption. The assessee was therefore not entitled to exemption on the turnover of water for injection, and the assessment challenge failed. Case-Laws VAT and Sales Tax Wed, 19 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153058