https://www.taxtmi.com/caselaws?id=160158 Mineral water was treated as exempt under the Rajasthan Sales Tax Act, 1954 because the product was shown to be plain water after simple purification, with no gas added, and therefore neither aerated water nor distilled water. The relevant schedule entry covered water but excluded only distilled or aerated waters, so the exclusion did not apply on the record before the Tribunal. A later notification that separately mentioned mineral water and aerated water reinforced their distinct treatment. On that basis, mineral water was held not taxable up to 30 September 1995, and the notice and assessment order levying tax were quashed. en-us Fri, 20 Dec 1996 00:00:00 +0530 Tue, 10 Dec 2013 17:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160158 Mineral water was treated as exempt under the Rajasthan Sales Tax Act, 1954 because the product was shown to be plain water after simple purification, with no gas added, and therefore neither aerated water nor distilled water. The relevant schedule entry covered water but excluded only distilled or aerated waters, so the exclusion did not apply on the record before the Tribunal. A later notification that separately mentioned mineral water and aerated water reinforced their distinct treatment. On that basis, mineral water was held not taxable up to 30 September 1995, and the notice and assessment order levying tax were quashed. Case-Laws VAT and Sales Tax Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160158