https://www.taxtmi.com/caselaws?id=161334 Processing ground water into mineral water or packaged drinking water was not treated as manufacture under the sales tax exemption notification because the commodity remained water in substance and use, and mere purification, bottling, or improved marketability did not create a commercially distinct product. The exemption claimed on the basis of eligibility certificates was also found unavailable where the product had been misdescribed as mineral water and the certificate lacked a proper factual foundation. Separate exemption for the turnover of empty bottles was left open for examination by the competent authority. en-us Mon, 17 Mar 2003 00:00:00 +0530 Wed, 15 Jan 2014 18:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161334 Processing ground water into mineral water or packaged drinking water was not treated as manufacture under the sales tax exemption notification because the commodity remained water in substance and use, and mere purification, bottling, or improved marketability did not create a commercially distinct product. The exemption claimed on the basis of eligibility certificates was also found unavailable where the product had been misdescribed as mineral water and the certificate lacked a proper factual foundation. Separate exemption for the turnover of empty bottles was left open for examination by the competent authority. Case-Laws VAT and Sales Tax Mon, 17 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161334