https://www.taxtmi.com/caselaws?id=158308 Distilled water was held not to fall within the tax-free entry for "water" under the Orissa Sales Tax Act because the term was construed in common parlance as water meant for human consumption. Since distilled water is chemically pure and is mainly used for medicinal, industrial, and technical purposes, including batteries, it is not ordinarily covered by the exemption. On that construction, the reassessment under rule 10 was not shown to be unlawful, and the tax levy on distilled water was upheld. en-us Thu, 18 Jan 1996 00:00:00 +0530 Sat, 19 Oct 2013 18:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158308 Distilled water was held not to fall within the tax-free entry for "water" under the Orissa Sales Tax Act because the term was construed in common parlance as water meant for human consumption. Since distilled water is chemically pure and is mainly used for medicinal, industrial, and technical purposes, including batteries, it is not ordinarily covered by the exemption. On that construction, the reassessment under rule 10 was not shown to be unlawful, and the tax levy on distilled water was upheld. Case-Laws VAT and Sales Tax Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158308