Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1996 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (3) TMI 431 - SUPREME COURTWhether the mineral water bottled by the company would be taxable under item 138 of the VII Schedule and it can only escape octroi if it is shown that it is to be found in the list of exempted articles? Held that:- Appeal dismissed. The decision of the High Court was rendered on January 13, 1983. It may be noted that the learned District Judge was also of the same opinion. We are inclined to presume that the High Court and the learned District Judge were aware of the factual situation obtaining in that State both in 1956 and in 1975 and that at this distance of time, it would not be proper and advisable to interfere with their opinion. They have pointed out that the said notification of 1975 was preceded by a notification of 1956 and that in 1956 mineral water as we know today was not known in commercial circles and, therefore, when the notification used the expression "mineral water", it meant aerated water or the cold drinks. This course we are adopting also because it is stated that after 1987 this question would not arise
|