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2016 (12) TMI 754 - GUJARAT HIGH COURTClassification of goods - whether “purified water” sold by the assessee in loose jars would fall under Entry 154 of Schedule IIA to the Sales Tax Act as contended on behalf of the Revenue or it would fall under Entry 93 of Schedule I to the Sales Tax Act as contended on behalf of the assessee? - Held that: - when the assessee is selling the purified water in a jar having the capacity of 5 or 10 liters, having a top which is closed, it cannot be said that the assessee is selling the purified water in a sealed jar. Similarly, it cannot be said that the assessee is selling the purified water in a corked bottle, jar or pouch. However, considering the dictionary meaning of the word “Capsule”, it can be said that the assessee is selling the purified water under the brand name (Shital) in a capsuled jar. As per the meaning of “capsule” in the Oxford Dictionary and other general dictionaries, “Capsule” means a small case or container; a top or cover for a bottle; contains small or compact; enclose in or provide with a capsule. Under the circumstances, 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 and therefore, Entry 154 of Schedule IIA of the Sales Tax Act shall be attracted and the “purified water’ sold by the assessee fall under Entry 154 of Schedule IIA of the Sales Tax Act. Appeal disposed off - decided in favor of Revenue.
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