https://www.taxtmi.com/caselaws?id=163115 The court held that Jal Sansthan is not engaged in the business of manufacturing pure drinking water and cannot be considered a "manufacturer." Consequently, the revisions filed by the Commissioner of Sales Tax were dismissed, absolving Jal Sansthan from the tax imposed for the misuse of form IIID. The court emphasized Jal Sansthan's role in providing essential public services related to water supply and sewerage, rather than engaging in commercial manufacturing activities. All revisions failed, and each party was ordered to bear its own costs. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 22 Mar 2014 11:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163115 The court held that Jal Sansthan is not engaged in the business of manufacturing pure drinking water and cannot be considered a "manufacturer." Consequently, the revisions filed by the Commissioner of Sales Tax were dismissed, absolving Jal Sansthan from the tax imposed for the misuse of form IIID. The court emphasized Jal Sansthan's role in providing essential public services related to water supply and sewerage, rather than engaging in commercial manufacturing activities. All revisions failed, and each party was ordered to bear its own costs. Case-Laws VAT and Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163115