https://www.taxtmi.com/caselaws?id=160159 Mineral water was held not to fall within the expression "aerated water" in entry 95 of the Rajasthan sales tax notification, because aerated water means water charged with air or gas and showing effervescence, while mineral water was found to be sold as potable drinking water without added gas or chemical content. The Court applied the commodity's ordinary commercial identity and the exemption language, which covered water other than distilled water and aerated water. On that basis, mineral water remained outside the taxable entry and was not subject to sales tax under entry 95. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 10 Dec 2013 17:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160159 Mineral water was held not to fall within the expression "aerated water" in entry 95 of the Rajasthan sales tax notification, because aerated water means water charged with air or gas and showing effervescence, while mineral water was found to be sold as potable drinking water without added gas or chemical content. The Court applied the commodity's ordinary commercial identity and the exemption language, which covered water other than distilled water and aerated water. On that basis, mineral water remained outside the taxable entry and was not subject to sales tax under entry 95. Case-Laws VAT and Sales Tax Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160159