https://www.taxtmi.com/caselaws?id=155676 An undefined taxing expression in a sales tax entry must be given its ordinary meaning, and the relevant trade and food-regulatory context may be used to confirm that meaning. On that approach, carbonated water, described as potable water impregnated with carbon dioxide under pressure, matches the ordinary and dictionary sense of aerated water. The absence of a separate standard for aerated water and the treatment of carbonated water in the food rules supported reading the two expressions interchangeably. Carbonated water was therefore treated as covered by aerated water under the Punjab General Sales Tax Act entry. en-us Wed, 12 Jul 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155676 An undefined taxing expression in a sales tax entry must be given its ordinary meaning, and the relevant trade and food-regulatory context may be used to confirm that meaning. On that approach, carbonated water, described as potable water impregnated with carbon dioxide under pressure, matches the ordinary and dictionary sense of aerated water. The absence of a separate standard for aerated water and the treatment of carbonated water in the food rules supported reading the two expressions interchangeably. Carbonated water was therefore treated as covered by aerated water under the Punjab General Sales Tax Act entry. Case-Laws VAT and Sales Tax Wed, 12 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155676