https://www.taxtmi.com/caselaws?id=162697 The court dismissed the writ petition challenging the revocation of a sales tax exemption on mineral water and packaged drinking water by small-scale industrial units. The court found that bottled water did not involve a manufacturing process and therefore did not qualify for exemption. Despite initial exemption and subsequent withdrawal, the court upheld the Government's decision to revoke the exemption, citing public interest and correcting a mistake based on incorrect data. The court concluded that the revocation was not illegal, leading to the dismissal of the petition. en-us Wed, 17 Aug 2005 00:00:00 +0530 Wed, 12 Mar 2014 18:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162697 The court dismissed the writ petition challenging the revocation of a sales tax exemption on mineral water and packaged drinking water by small-scale industrial units. The court found that bottled water did not involve a manufacturing process and therefore did not qualify for exemption. Despite initial exemption and subsequent withdrawal, the court upheld the Government's decision to revoke the exemption, citing public interest and correcting a mistake based on incorrect data. The court concluded that the revocation was not illegal, leading to the dismissal of the petition. Case-Laws VAT and Sales Tax Wed, 17 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162697