https://www.taxtmi.com/caselaws?id=156608 The Court dismissed the petitions, ruling that drilling tube-wells does not constitute the manufacturing of water. The petitioners' claim for concessional rates on goods was rejected, and the validity of orders by the Sales Tax Officer and revisional authority was upheld. The issue of retrospective deletion in the registration certificate and penalty proceedings was left for the petitioners to address before the relevant authority. en-us Mon, 09 Mar 1992 00:00:00 +0530 Mon, 23 Sep 2013 10:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156608 The Court dismissed the petitions, ruling that drilling tube-wells does not constitute the manufacturing of water. The petitioners' claim for concessional rates on goods was rejected, and the validity of orders by the Sales Tax Officer and revisional authority was upheld. The issue of retrospective deletion in the registration certificate and penalty proceedings was left for the petitioners to address before the relevant authority. Case-Laws VAT and Sales Tax Mon, 09 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156608