https://www.taxtmi.com/caselaws?id=421152 STP treated water obtained after sewage treatment was held not to be "purified water" for the exclusion in entry 99 of Notification No. 02/2017-Integrated Tax (Rate). Applying the ordinary meaning of "purified", the authority found that water becomes purified only when it is made free from foreign or objectionable elements; although treatment removed suspended matter and pollutants, the water still contained bacteria, virus and E. coli. Reading the entry with noscitur a sociis and its apparent purpose, the ruling treated the supply as general-use industrial water rather than specialised purified water. It therefore remained eligible for exemption under entry 99. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421152 STP treated water obtained after sewage treatment was held not to be "purified water" for the exclusion in entry 99 of Notification No. 02/2017-Integrated Tax (Rate). Applying the ordinary meaning of "purified", the authority found that water becomes purified only when it is made free from foreign or objectionable elements; although treatment removed suspended matter and pollutants, the water still contained bacteria, virus and E. coli. Reading the entry with noscitur a sociis and its apparent purpose, the ruling treated the supply as general-use industrial water rather than specialised purified water. It therefore remained eligible for exemption under entry 99. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421152