TaxTMI 
TaxTMI 
1999 (12) TMI 836
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....he process of boiling or filtering the same and is not an aerated water within the meaning of entry 95 of the notification dated June 27, 1990. 4.. The Assistant Commercial Taxes Officer, Ward V, Circle A, Udaipur, found that aerated water is nothing but a carbonated water and while referring the definition of carbonated water given under appendix to the Prevention of Food Adulteration Act came to the conclusion that the processes as laid down in the phamplet of Golden Eagle Mineral Water in its case and as shown by M/s. R.N. Product clearly indicates that for manufacturing mineral water, the ordinary tap water is purified through passing of the gas from the water to kill the bacteria, etc. Therefore, it makes amply clear that due to passing of gas, the mineral water remains nothing but becomes aerated water. Thus, the two terms, viz., mineral water and/or aerated water are one and same thing. In this view of the matter, the Assistant Commercial Taxes Officer, vide his order dated May 23, 1996 held that the mineral water is taxable under entry 95 of the notification dated June 27, 1990. 5.. The above order passed by the Assistant Commercial Taxes Officer was confirmed by the ....
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....vescence, which is totally absent in mineral water and hence, the mineral water is not taxable under entry 95 of the notification dated June 27, 1990. 9.. I have carefully considered the rival submissions made at the Bar and have also gone through the record of the case. 10.. In the Schedule of exempted goods under the Rajasthan Sales Tax Act, 1954, water other than distilled and aerated water is exempted from levy of sales tax. Distilled water as well as aerated water are the commodities of general use and ordinarily understood other than drinking water. The distilled water is ordinarily considered to be water which is used for medicinal or other laboratory or specific purposes. The aerated water is understood to mean water which is bottled and has a quality of effervescence. In other words, it denotes water liquid when goes out, gives the sensation of air passing through it like a bubble and ordinarily contained apart from effervescence, flavour and peppy taste, sweetened or otherwise. 11.. In Oxford English Dictionary, the expression "distilled water " has been defined as under: "Water that has been vaporised and then again condensed in drops, so as to freed f....
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....sation, raising bubbles, water with such characteristics can be treated "aerated water". The commonly used term for "aerated water" in the market slang is soft drinks. 16.. Admittedly, in this case, the Rajasthan Taxation Tribunal, on the basis of the judgment in R.N. Products v. Assistant Commercial Taxes Officer [2000] 119 STC 400 (RTT) [App.], has held that no gas or any other commercial product is being used in mineral water and, therefore, the mineral water cannot be described as "aerated water". The learned counsel appearing for the Revenue frankly conceded before me that so far to his knowledge, the Revenue has not challenged the above findings recorded in R.N. Product's case [2000] 119 STC 400 (RTT) [App.], regarding the contents of mineral water. When the aforesaid finding that no gas or any other chemical product is being used in mineral water is a finding of fact, which has not been challenged before me and there is no other evidence to suggest that mineral water produces the effect of effervescence as a result of it being supplied with gas, it cannot be considered as an aerated water. 17.. However, Mr. Sanjeev Johari, the learned counsel appearing for the Revenue,....
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....bon dioxide under pressure that may contain such other substance or substances reproduced above which may result in addition of sweetening agent or some different flavour in potable water through impregnation of carbon dioxide giving different sweetened test or flavour to potable water so as to make it commercially vible commodity commonly known as soft drink. It has to be somewhat more than potable water. 19.. In the case before the Punjab and Haryana High Court, the distinction was not to be made between the mineral water and the aerated water and this question was not before the court as to whether the mineral water or the water which has been purely processed for the purpose of purifying and making it potable or bringing it nearer the standard potable water simpliciter makes it the "aerated water". The court was considering the issue before it on the assumption that commodity in question was carbonated water and it invited its attention to comparison between "carbonated water" and "aerated water". That is how reasoning that the "carbonated water" is result of the process of impregnation with carbon dioxide gas and putting sweetening agent and flavour in potable wat....