1980 (3) TMI 247

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....ss in manufacture of water for injection and other pharmaceutical items. For the assessment year 1973-74 in respect of sale of water for injection it claimed exemption from tax under section 4 of the U.P. Sales Tax Act, but it was not accepted either by the assessing officer or by the Assistant Commissioner (Judicial). On further revision the Additional Judge (Revisions) as well has taken the same....

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....yrogens, water for injections may be prepared by distilling potable water from neutral glass or metal still fitted with an efficient device for preventing entrainment, the first portion of the distillate is rejected and the remainder is collected in suitable containers and immediately sterilised by heating in an autoclave or by filtration without the addition of a bactericide." As for the use o....