1971 (8) TMI 190

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....is petition is whether distilled water is a medicine or a pharmaceutical preparation so as to attract tax under the U.P. Sales Tax Act. The petitioner, among other things, prepares and sells distilled water. The sale of water is exempt under section 4(1)(a) of the Act. In respect of the assessment year 1967-68 the turnover of distilled water was exempted from tax by the Sales Tax Officer. He, h....

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....does it involve any process of manufacture. Distillation is a process by which impurities from water are removed so that it can safely be used for diluting medicines while preparing mixtures and for certain injections. By itself the distilled water has no pharmaceutical or medicinal properties. Its use in medicines and pharmaceutical preparations does not make it a medicinal or pharmaceutical prep....