1971 (7) TMI 138 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that ice is not considered the same as water for tax exemption under the U.P. Sales Tax Act. The court stated that while ice and water have the same chemical composition, they are distinct commodities in commercial and popular terms. The question posed was answered in the negative, allowing the Commissioner of Sales Tax to recover costs for the reference.