https://www.taxtmi.com/caselaws?id=161961 Packaged drinking water units were held entitled to sales tax exemption under G.O. Ms. No. 108 because the incentive scheme extended relief to eligible new industrial units and did not define "manufacture." The court noted that the sales tax statute separately classified ordinary water and packaged drinking water/mineral water in different schedules, showing distinct tax treatment; on that basis, the concession could not be refused merely because packaged drinking water was placed in a taxable schedule. The Kerala ruling relied on by the revenue was found inapplicable since that notification contained an express definition of "manufacture," which was absent here. The denial of exemption was therefore unsustainable. en-us Wed, 22 Oct 2003 00:00:00 +0530 Wed, 12 Feb 2014 14:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161961 Packaged drinking water units were held entitled to sales tax exemption under G.O. Ms. No. 108 because the incentive scheme extended relief to eligible new industrial units and did not define "manufacture." The court noted that the sales tax statute separately classified ordinary water and packaged drinking water/mineral water in different schedules, showing distinct tax treatment; on that basis, the concession could not be refused merely because packaged drinking water was placed in a taxable schedule. The Kerala ruling relied on by the revenue was found inapplicable since that notification contained an express definition of "manufacture," which was absent here. The denial of exemption was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161961