Whether transformation of noncommercial underground raw water ...

High Court rules turning underground raw water into packaged drinking water isn't "manufacture" under Assam VAT Act, Sec 2(30).

January 3, 2015

Case Laws VAT and Sales Tax HC

Whether transformation of noncommercial underground raw water into packaged drinking water amounted to “manufacture“ as defined u/s 2(30) of the Assam Value Added Tax Act, 2003 - Held No - HC

View Source

← Previous Next →

Whether transformation of noncommercial underground raw water ...

High Court rules turning underground raw water into packaged drinking water isn't "manufacture" under Assam VAT Act, Sec 2(30).

January 3, 2015

Case Laws VAT and Sales Tax HC

You may also like:

Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be...

Classification of goods - KINLEY WATER - “water” - “mineral water” - “packaged drinking water” - sale of packaged drinking water in the brand name KINLEY WATER falls...

Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water...

Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is...

Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely...

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently...

Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves...

Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse...

Classification of goods - Import of Red Bull Energy Drink Proprietary Food -this product contains of caffeinated beverage, mineral water and aerated waters, therefore,...

Mineral water - Classification - the plain meaning of the words “non-alcoholic drinks“ includes mineral water is not and indeed cannot be denied - HC

Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral...

Levy of GST - Forward supply - rate of GST - Tertiary Treated Water - In the subject case, the water supplied by the applicant to mahagenco is obtained after the...

Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969...

Quick Updates: