https://www.taxtmi.com/caselaws?id=160158 The Tribunal ruled in favor of the applicant, holding that mineral water is not subject to taxation as it is distinct from aerated water under relevant provisions. The judgment clarified that mineral water, undergoing a specific process without added gases, should be exempt from tax. Referring to a notification and dictionary definition, the Tribunal quashed the tax imposition on mineral water sales until September 30, 1995. The decision provides clarity on the tax treatment of mineral water and highlights the differentiation between mineral water and aerated water for tax purposes. 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 The Tribunal ruled in favor of the applicant, holding that mineral water is not subject to taxation as it is distinct from aerated water under relevant provisions. The judgment clarified that mineral water, undergoing a specific process without added gases, should be exempt from tax. Referring to a notification and dictionary definition, the Tribunal quashed the tax imposition on mineral water sales until September 30, 1995. The decision provides clarity on the tax treatment of mineral water and highlights the differentiation between mineral water and aerated water for tax purposes. Case-Laws VAT and Sales Tax Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160158