9911796707
TMI Blog1996 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 1992-93 and of Rs. 32,430 during assessment year 1993-94 be quashed. In the second application, order dated October 29, 1996 passed by the Deputy Commissioner (Appeals), Jodhpur, has been challenged by which he has confirmed the levy of tax on mineral water at the rate of 15 per cent along with interests and penalty relating to the assessment year 1991-92. 2.. As the facts involved are similar and law applicable is same, both these cases are being decided by this common judgment. 3.. The facts of the case may be summarised thus: The applicant carries on the business of processing water in the brand name of Classic Mineral Water. An application was moved under section 12A, Rajasthan Sales Tax Act, 1954 (in short, "the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o tax. Sales tax is being charged on the sale of mineral water. The application (first) is premature. The Deputy Chief Medical and Health Officer had no jurisdiction to issue such a certificate. The applications deserve to be dismissed with costs. 5.. In both the cases, the question for consideration is whether mineral water was exigible to tax under the Act. Entry No. 15 of the Schedule of the Act was as follows: "Water excluding distilled or aerated waters." According to it, distilled water and aerated water were exigible to tax. They were not exempted from payment of tax under section 4(1) of the Act. Mineral water was exigible to tax if it was distilled or aerated water otherwise not. On September 28, 1995, Notification No. F.4(25)FD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated." In the reply, nothing has been said in respect of these averments. It means that contents of these paras are admitted by the non-petitioner. It is clear from these averments that mineral water is nothing but water. As such it was not exigible to tax. The assessing authority has no jurisdiction to issue notice and to pass assessment order levying tax on its sale. In his order dated December 1, 1994 passed under section 12A of the Act, the Additional Commissioner has held that mineral water and aerated water are one and the same thing and, therefore, mineral water is not exempted from tax. Both these applications deserves to be allowed. 8.. Accordingly, the applications moved under section 8(1), Rajasthan Taxation Tribunal Act, 1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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