https://www.taxtmi.com/caselaws?id=755138 The AAR-TN ruled that the applicant's proposed operation of purchasing raw effluent, treating it, and selling resultant products constitutes sale of goods under the Sale of Goods Act. The treated water obtained through reverse osmosis demineralization process, reducing dissolved solids from 7932 mg/L to 148 mg/L for dyeing industry use, is classifiable under CTH 2201. The demineralized water does not qualify for exemption under Serial No. 99 of Notification No. 2/2017-CT (Rate) and falls under Schedule-III of Notification 01/2017-CT (Rate). en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755138 The AAR-TN ruled that the applicant's proposed operation of purchasing raw effluent, treating it, and selling resultant products constitutes sale of goods under the Sale of Goods Act. The treated water obtained through reverse osmosis demineralization process, reducing dissolved solids from 7932 mg/L to 148 mg/L for dyeing industry use, is classifiable under CTH 2201. The demineralized water does not qualify for exemption under Serial No. 99 of Notification No. 2/2017-CT (Rate) and falls under Schedule-III of Notification 01/2017-CT (Rate). Case-Laws GST Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755138