TMI Blog1971 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the U.P. Sales Tax Act. The petitioner, among other things, prepares and sells distilled water. The sale of water is exempt under section 4(1)(a) of the Act. In respect of the assessment year 1967-68 the turnover of distilled water was exempted from tax by the Sales Tax Officer. He, however, later on took proceedings under section 21 of the Act and levied tax on the turnover of distilled wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it can safely be used for diluting medicines while preparing mixtures and for certain injections. By itself the distilled water has no pharmaceutical or medicinal properties. Its use in medicines and pharmaceutical preparations does not make it a medicinal or pharmaceutical preparation. In fact distilled water is used in many other ways, such as in motor car batteries. We are clearly of op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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