https://www.taxtmi.com/caselaws?id=434620 Packaged drinking water sold as KINLEY WATER was classified by applying common parlance and trade understanding rather than a purely scientific or departmental test. The Court referred to BIS specifications and the Prevention of Food Adulteration Rules to distinguish packaged drinking water from natural mineral water, and held that treatment for purification and safety, with only added sodium and magnesium salts, did not by itself make the product mineral water. As the Revenue failed to show the ingredients or characteristics required for mineral water, the commodity remained packaged drinking water for safe human consumption and fell within Entry No. 39 of the Tax-free List, not as mineral water under the taxable entry. en-us Mon, 27 Feb 2023 00:00:00 +0530 Tue, 28 Feb 2023 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434620 Packaged drinking water sold as KINLEY WATER was classified by applying common parlance and trade understanding rather than a purely scientific or departmental test. The Court referred to BIS specifications and the Prevention of Food Adulteration Rules to distinguish packaged drinking water from natural mineral water, and held that treatment for purification and safety, with only added sodium and magnesium salts, did not by itself make the product mineral water. As the Revenue failed to show the ingredients or characteristics required for mineral water, the commodity remained packaged drinking water for safe human consumption and fell within Entry No. 39 of the Tax-free List, not as mineral water under the taxable entry. Case-Laws VAT and Sales Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434620