1971 (8) TMI 190 - HC - VAT and Sales Tax

Summary

The court ruled that distilled water is not a medicine or pharmaceutical preparation, and therefore not subject to tax under the U.P. Sales Tax Act. The assessment order imposing tax on distilled water was quashed, and the petitioner was awarded costs. (Case citation: 1971 (8) TMI 190 - ALLAHABAD HIGH COURT)