1996 (12) TMI 378

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....e assessment year 1992-93 and of Rs. 32,430 during assessment year 1993-94 be quashed. In the second application, order dated October 29, 1996 passed by the Deputy Commissioner (Appeals), Jodhpur, has been challenged by which he has confirmed the levy of tax on mineral water at the rate of 15 per cent along with interests and penalty relating to the assessment year 1991-92. 2.. As the facts involved are similar and law applicable is same, both these cases are being decided by this common judgment. 3.. The facts of the case may be summarised thus: The applicant carries on the business of processing water in the brand name of Classic Mineral Water. An application was moved under section 12A, Rajasthan Sales Tax Act, 1954 (in short, "the Act....

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.... tax. Sales tax is being charged on the sale of mineral water. The application (first) is premature. The Deputy Chief Medical and Health Officer had no jurisdiction to issue such a certificate. The applications deserve to be dismissed with costs. 5.. In both the cases, the question for consideration is whether mineral water was exigible to tax under the Act. Entry No. 15 of the Schedule of the Act was as follows: "Water excluding distilled or aerated waters." According to it, distilled water and aerated water were exigible to tax. They were not exempted from payment of tax under section 4(1) of the Act. Mineral water was exigible to tax if it was distilled or aerated water otherwise not. On September 28, 1995, Notification No. F.4(25)FD/....