1980 (3) TMI 247

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..... 74 in respect of sale of water for injection it claimed exemption from tax under section 4 of the U.P. Sales Tax Act, but it was not accepted either by the assessing officer or by the Assistant Commissioner (Judicial). On further revision the Additional Judge (Revisions) as well has taken the same view. Hence this revision under section 11(1) of the Act. The question for decision is whether wate .....

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..... ted with an efficient device for preventing entrainment, the first portion of the distillate is rejected and the remainder is collected in suitable containers and immediately sterilised by heating in an autoclave or by filtration without the addition of a bactericide." As for the use of water for injections it has been stated: "Water for injections is used in preparations intended for parent .....

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