1980 (3) TMI 247 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision filed by M/s. Chandausi Chemicals seeking exemption from tax on the sale of water for injection under section 4 of the U.P. Sales Tax Act. The court held that water for injection falls under the category of "distilled water" and is intended for parenteral administration, thus not exempt from tax. The revising authority's decision was deemed correct, with the directive to grant any tax remission on distilled water issued by the State Government to the assessee.