https://www.taxtmi.com/caselaws?id=160882 Mineral water could be broadly understood as falling within "soft drink" for classification purposes, but the administrative classification was not disturbed. Sales tax exemption could be claimed only if supported by a notification issued under section 6 of the Orissa Sales Tax Act, 1947, and the Industrial Policy Resolution by itself did not confer enforceable exemption. The relevant exemption entry covered water but expressly excluded aerated water and mineral water sold in bottles or sealed containers, so the court could not enlarge the exemption by judicial direction. The writ petitioner was therefore not entitled to sales tax exemption, and the challenge to the impugned communication failed. en-us Thu, 07 Feb 2002 00:00:00 +0530 Thu, 26 Dec 2013 11:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160882 Mineral water could be broadly understood as falling within "soft drink" for classification purposes, but the administrative classification was not disturbed. Sales tax exemption could be claimed only if supported by a notification issued under section 6 of the Orissa Sales Tax Act, 1947, and the Industrial Policy Resolution by itself did not confer enforceable exemption. The relevant exemption entry covered water but expressly excluded aerated water and mineral water sold in bottles or sealed containers, so the court could not enlarge the exemption by judicial direction. The writ petitioner was therefore not entitled to sales tax exemption, and the challenge to the impugned communication failed. Case-Laws VAT and Sales Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160882