1971 (7) TMI 138

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....dge (Revisions) Sales Tax, Bareilly, has submitted this and the connected references under section 11(1) of the U.P. Sales Tax Act inviting the opinion of this Honourable Court on the following question of law: "Whether ice is water and is exempt under section 4(1)(a) of the U.P. Sales Tax Act, 1948?" The assessee is engaged in the business of manufacture and sale of ice. The assessment year....

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.... from water without addition of any chemical or substance. The chemical composition of ice and that of water is the same, but even then ice cannot be regarded as water. It is a matter of common experience that while water is generally available free, ice is always sold in the market. It is now well settled that unless it is defined in the Act or the Rules, a term in the Sales Tax Act must be in....