https://www.taxtmi.com/caselaws?id=160864 Filtration, chlorination, sterilisation, ozonation and bottling of water did not amount to manufacture under the sales tax exemption notification because the process only produced purified drinking water and not a commercially distinct product. The Court noted that the item remained water, did not meet the standards of mineral water, and the change in description from mineral water to drinking water did not alter that position. As the exemption claim failed on merits, withdrawal of the exemption certificate was upheld despite the absence of prior notice, and the bottles themselves did not give rise to a separate exemption basis. en-us Wed, 10 Apr 2002 00:00:00 +0530 Wed, 25 Dec 2013 17:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160864 Filtration, chlorination, sterilisation, ozonation and bottling of water did not amount to manufacture under the sales tax exemption notification because the process only produced purified drinking water and not a commercially distinct product. The Court noted that the item remained water, did not meet the standards of mineral water, and the change in description from mineral water to drinking water did not alter that position. As the exemption claim failed on merits, withdrawal of the exemption certificate was upheld despite the absence of prior notice, and the bottles themselves did not give rise to a separate exemption basis. Case-Laws VAT and Sales Tax Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160864