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Court Rules Purified Water Sold in Shital Brand Jars as "Purified Water" for VAT and Sales Tax Classification.
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....Classification - when the assessee is selling the purified water under the brand name “Shital” in a capsule jar i.e. in the jars / water jugs having the capacity of 5 or 10 liters and having a top which is closed, it can be said that the assessee is selling the “purified water” under the brand name in a capsuled jar - HC....